The online auction listing says the gold mesh jersey from the NBA star's days with the St. Vincent-St. Mary Fighting Irish in Akron features green lettering with the word "Irish" and No. 23, the same number he'd later wear for the Cleveland Cavaliers.
Goldin Auctions says James gave the jersey to its current owner, an unidentified seller who attended the school.
The auction house says 5% of the proceeds will go to the Naismith Memorial Basketball Hall of Fame in Springfield, Massachusetts.
The auction runs until Oct. 19. Early bidding reached $37,000.
James now plays for the Los Angeles Lakers.
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