The rankings are based on sales during the season at NBAStore.com, figures that were released by the league on Thursday.
Despite playing in only six games this season, Kobe Bryant still finished third in jersey sales. Chicago Bulls guard Derrick Rose, who played in only 10 games, finished fourth, and Golden State Warriors guard Stephen Curry rounded out the top five.
Thanks in part to James, who has finished with the top-selling jersey in six of his 11 seasons in the league, the Heat are the best-selling team. The Lakers, Knicks and Celtics finished second, fifth and sixth in merchandise sales, respectively, despite all missing the playoffs.