"Im (sic) sorry I didnt (sic) accept your generous offer of a signed pair of shoes," Cuban wrote about Smith having sent him shoes after the game in an apparent goodwill gesture but Cuban returning them. "I think they were even my size."

Cuban later wrote that "in the spirit of the job of my getting fined and your not getting (a technical), have the Nuggets PR folks contact the Mavs PR folks and I will donate 25k to the charity of your choice."

The Nuggets are willing to take Cuban up on the offer. Director of media relations Eric Sebastian wrote in an e-mail the Nuggets "appreciate Mr. Cuban's generous offer, and we will speak with J.R. soon to find a worthy cause."

Cuban took exception to a Smith elbow late in the first half that came close to Dallas' Antoine Wright's head. He told Smith at halftime he expected him to be suspended, but Smith wasn't even fined.

After a controversial call, Denver's Chauncey Billups hit two game-winning foul shots with 2.2 seconds left. After the game, Cuban went onto the court yelling, although he has claimed his anger was directed at an unnamed Nuggets supporter, not the officials.

In his letter to Smith, Cuban wrote "the NBA tells me a tech should have been called on you for throwing the elbow and that I should pay a 25k fine because owners aren't supposed to get mad. Ever."

An NBA official confirmed Smith should have gotten a technical.

Cuban, who signed the letter

"bff m" (short for best friends forever, Mark), wrote he would alter donation strategy if Nuggets coach George Karl, who criticized Cuban's talking to Smith, objects or "the NBA says I can't because it would be a violation of a rule." Cuban would then "find a charity that I think you would like and make the donation in your name."

Cuban has been a fined a reported 14 times for $1.69 million since 2000.