The Miami Heat come from a fantastic regular season, having finished first in the Eastern Conference to head into the postseason with title aspirations. And they still have a lot of unfinished business in the 2021-22 NBA playoffs.

After losing both games in Philadelphia, the Heat bounced back on Tuesday night to retake the lead against the Sixers and put themselves just one win away from the Conference Finals. Even so, that doesn't mean the front office is not making plans for next season.

While Erik Spoelstra's team is focused on getting the job done in the playoffs, Pat Riley is free to track any potential signings to continue improving this roster in the future. According to reports, Donovan Mitchell is on their radar.

NBA Rumors: Heat, Donovan Mitchell share mutual interest

After another playoff collapse, things could change at the Utah Jazz this offseason - and not only because of Quin Snyder. While Rudy Gobert could no longer continue with the team, the future of Spida has also been put into question.

Mitchell has been linked with a potential interest from the New York Knicks, but according to Jake Fischer of Bleacher Report, in South Florida they are also keeping tabs on his situation. "The Miami Heat are being mentioned as another franchise that's closely monitoring Mitchell's status in Utah," Fischer wrote.

On top of that, Mitchell is understood to consider the possibility of Miami as well. Brett Siegel of FastBreak reports that the Heat are one of his preferred landing spots in case he decides to leave Utah:

"Almost every team in the league would show trade interest in Mitchell if he was to request a trade out of Utah, but the Miami Heat and Atlanta Hawks are two other teams besides the Knicks that Mitchell would have interest in, sources familiar with the Jazz guard noted."

Mitchell, however, has three more years under contract before he becomes an unrestricted free agent in 2026. As Fischer notes, the Jazz have already made efforts to make him feel comfortable in Utah and would therefore prefer to move on Gobert.

But the Heat also seem to be an attractive destination for any player right now and Mitchell could fit perfectly in their plans. Either way, it looks like this will not be a quiet summer for the Jazz.