"His beloved Dallas Cowboys did not make the playoffs, and that stings for LeBron James. But he'll always have Tim Tebow.

Saying he can relate to the Denver Broncos quarterback on so many levels, James said Friday he has found himself keeping an eye on the former University of Florida star, who faces the New England Patriots on Saturday night in the divisional round of the NFL playoffs.'

"Honestly, I've been paying attention to Tebow all year, even while I was watching the Cowboys," James said Friday at Pepsi Center, prior to his Miami Heat playing the Denver Nuggets. "I love to see what a guy can do when his back is up against a wall, when everybody is counting him out."

Asked why, James said, "I'm in that same boat, so I root for guys like that."

As with James, Tebow has been widely criticized for his perceived shortcomings.

James said that leaves the two as kindred spirits.

"I can relate to him a lot," he said. "I can see how the media plays it sometimes and how the critics go at him, and to see him continue to prove them wrong, and if it's a good game or a bad game on his part, he continues to stay positive and move forward."