With only three players — LeBron James, Anthony Davis, and Max Christie — that have fully guaranteed contracts past the 2022-23 season, Los Angeles Lakers have positioned themselves to sign All-Star guard Kyrie Irving in the 2023 offseason.

Irving, a 132year veteran capable of commanding an annual salary of at least $40 million, is likely the top target on their free agent shortlist. Fortunately, the combined salaries of the aforementioned Lakers are about 38 million below the projected $134 million salary cap for the 2023-24 season.

Should Irving be willing to accept a contract worth up to 38 million annually, L.A. may assemble the best Big 3 in the NBA.

There's reason to believe he will do just that. Kyrie has long professed his desire to play for the Lakers, particularly in the months leading up to his trade to the Dallas Mavericks.

While Irving has made it known he would welcome a reunion with former teammate LeBron James, his admiration and idolization of late Lakers icon Kobe Bryant is also a factor. Sentimental but significant, nonetheless.

So how exactly do the Lakers sign Kyrie Irving in free agency?

How the Lakers can still get Kyrie Irving in free agency

To start, the Lakers will have to decline the $16.5 million team option on shooting guard Malik Beasley. Beasley, a 3-point specialist that can thrive playing off of LeBron, would be missed.

However, if that's what it requires to sign Irving, it's difficult to see L.A. failing to do so. Especially with LeBron having a player option on his contract for the 2024-25 season and the Lakers racing against the clock.

Next, the Lakers have to waive centers Mo Bamba and Jarred Vanderbilt, and guard Davon Reed.

Bamba, Vanderbilt and Reed have a combined guaranteed salary of $300,000, a miniscule amount in the grand scheme.

Equally capable of spacing the floor and altering shots at the rim, Bamba is a player that L.A. should try to re-sign to a minimum contract. Bamba’s reputation and market value may have taken a hit after he fell out of the Orlando Magic’s rotation and proceeded to get in an in-game altercation with Minnesota Timberwolves guard Austin Rivers.

However, Vanderbilt is far less likely to return. The physical but undersized center is averaging a near double-double with 8.3 points and 7.8 rebounds per game. Nonetheless, similar to Beasley, the Lakers will spare barely a second thought on letting him become a free agent if it means that they can sign Irving.

Reed, a 3-and-D wing, is another player the Lakers should look to re-sign. The good news is that it will likely require far less persuasion than getting Bamba to return. The bad news is that if they don't bring Reed back after likely losing guards Lonnie Walker IV and Austin Reaves in free agency, then they'll have to work a bit harder in the offseason to fill out their roster.

As previously mentioned, the Lakers are projected to be about 38 million under the 2023-24 salary cap after these moves.

That said, the biggest obstacle to L.A. signing Irving is the Dallas Mavericks.

The Mavs, who acquired Irving in a trade with the Brooklyn Nets ahead of the Feb. 9 deadline, have the enigmatic stars Bird Rights. As a result, they're capable of signing Irving to a five-year contract versus a four-year contract like the other 29 teams. Furthermore, they can sign Irving to a contract with 8 percent annual raises whereas other teams can only offer a 5 percent annual raise.

The difference in overall salary, especially considering the state tax rates (7.25 percent) of California and Texas (nil), could be enough to sway Irving to reconsider a move to L.A. with LeBron. Especially if he and Mavs cornerstone Luka Doncic click during the remainder of the 2022-23 season. Even the pair having a deep run in the 2023 playoffs could influence Kyrie's decision moving forward.

Nonetheless, the fact that the Lakers will have a legitimate chance to sign Irving is very interesting. Impressive, as well, considering the unsavory reputation the Lakers front office has had over the past couple of years.