James helped each of the Buckeyes, who play Oregon on Monday night, get a pair of Beats By Dre headphones.
Ohio State officials say that the gift was not a violation of improper benefits to athletes, and that the value of the headphones will be subtracted from the total permissible gift allowance offered to players in the game.
''LeBron helped facilitate the connection with Beats By Dre,'' Ohio State team spokesman Jerry Emig said in a text message. ''The headphones were donated to Ohio State (and I'm told also to Oregon as well) and were distributed within permissible NCAA limitations on awards.''
James, who represents the product, is an Akron native who has repeatedly said that had he not jumped directly from St. Vincent-St. Mary High School to the NBA he would have played at Ohio State.
He has attended the Buckeyes' football and basketball games and has a dressing-room stall in the new men's basketball practice facility adjoining Ohio State's Value City Arena.
A message was posted on Ohio State coach Urban Meyer's Twitter account on Saturday thanking James for the headphones, which were pictured.
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