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The top priority for the Utah Jazz this offseason is re-signing All-Star forward Gordon Hayward, but they will have to beat out a number of other teams in free agency.

Rumors have linked Hayward to be interested in joining the Boston Celtics, a move that would give him the opportunity to be coached by his college coach Brad Stevens. But the Miami Heat is another team with increasing whispers that could whisk the 27-year-old away from Salt Lake City, according to ESPN's Marc Stein.

With the salary of Chris Bosh set to be cleared from the Heat's books, Miami will have the money to spend big in free agency for him, with an an enticing sales pitch to play alongside rising center Hassan Whiteside to boot.

With the new CBA in place, though, the Jazz have the upper hand and can offer an extra year and $50 million-plus more in an extension using the designated player extension.

If Hayward chooses to leave Utah, it would be a decision that leaves a lot of money on the table and a good situation with the Jazz behind. The team won 51 games last season and advanced to the second round of the NBA playoffs before falling to the Warriors.

Hayward's decision could hinge on whether he wants to make a conference move from the West to the East, which could be enticing if he wants to step out of the massive shadow the Warriors cast in the Western Conference.