Kerr, a four-time NBA title-winning Warriors coach and former TNT analyst, is in the final year of his Golden State contract after the team's first losing season since 2019-20.
The network is seeking stability in its NBA coverage after recent booth turnover, having lost Doc Rivers and JJ Redick to coaching jobs.
Kerr has not decided whether to keep coaching, but any exit would be significant for a Warriors era closely tied to him and Stephen Curry.
Will loyalty to Steph Curry keep Steve Kerr coaching, or will the appeal of broadcasting prove too strong?
Is Kerr's contract standoff about coaching philosophy, or is the ESPN interest simply a negotiation tactic?
Is ESPN pursuing Steve Kerr more for his nine championship rings or for his famous public voice?