LeBron James has made a play for another high-end home in Brentwood.

A limited liability company linked to the NBA superstar has paid $23 million for a newly built spec mansion in the Westside community, property records show. The corporate entity is the same that was used by James two years ago to buy another home in the Brentwood area for about $21 million.

Sitting up from the street, with city-to-ocean views, the 15,846-square-foot home is furnished with an elevator, a home theater and a custom kitchen with a La Cornue range. A lower level was designed for entertaining and holds a home theater, wine cellar, cigar room and onyx-lined wet bar.

There are eight bedrooms and 9.5 bathrooms as well as a spa with a steam room, sauna and massage room.