A report surfaced Tuesday from ESPN that Raptors point guard Kyle Lowry and the Miami Heat share a 'mutual interest.' Lowry is set to be an unrestricted free agent this summer.

"The guy who has mutual interest with the Heat and who fits a position of need is Kyle Lowry," ESPN's Brian Windhorst said in a video interview. Lowry could attract max offers from the Raptors and elsewhere; for the Heat to sign him -- at a discount -- Chris Bosh, LeBron James and Dwyane Wade would have to opt out of their contracts and re-sign for less money.

Lowry, 28, averaged 17.9 points, 4.7 rebounds and 7.4 assists this season for the Raptors, leading them to their first playoff appearance since Bosh departed in free agency in 2010.

Coincidentally, I wrote about how Lowry would be an ideal fit with Miami after the Heat lost Game 5 of the Finals to the Spurs.