LeBron James was feeling the spirit of giving this holiday season.
As a Beats by Dre spokesperson and partner and an Ohio State superfan, the Los Angeles Lakers superstar gave each player on the Buckeyes football team a pair of Beats Studio3 Wireless headphones. And thanks to a loophole, the gifts are not an NCAA violation.
—Ohio State Football (@OhioStateFB) December 27, 2019
As he did before Ohio State’s national-championship matchup against the Oregon Ducks in 2015, James facilitated a connection between Beats by Dre and the university, and the company donated the headphones to the Buckeyes program soon thereafter. The school is then permitted to distribute the headphones to the players as part of a gift package for participating in bowl games.
This year, each player who participates in one of the 40 Football Bowl Subdivision bowl games is permitted to accept $550 worth of gifts. According to ESPN, the wholesale value of items is used to calculate the total value of gifts received by players. In the case of the headphones, the wholesale value would be