Kevin Durant's time with the Phoenix Suns has been a personal success, but the team's overall results have been disappointing. In the 2024-25 season, Durant averaged 26.6 points on 52.7% shooting, but the Suns finished with a 36-46 record and missed the playoffs. The franchise is now in rebuild mode after parting ways with coach Mike Budenholzer, largely due to Bradley Beal's hefty contract. Stephen A. Smith highlighted the Miami Heat as the team that needs Durant the most, citing their lack of a bona fide offensive star.

The Heat struggled to a 37-45 record, featuring strong performances from Bam Adebayo and Tyler Herro, but without a clear leader to guide them offensively. Miami's coaching remains a strong point under Erik Spoelstra, so the addition of Durant could elevate the team back into contention. The Heat also hold a valuable draft pick that could aid in acquiring Durant, making them a compelling option in trade discussions.