I can't believe anyone could even compare Lebron to Jordon. Jordan is by far the best basketball player to ever grace the sport.
Secondly, if we are talking racing... it definitely is a sport and those athletes are put under much, much more physical and mental exertion than the majority of professional athletes. I definitely second the post from Bud +1
Michael Schumacher should have been on that list as well.
On that list it would have to be Jordan or Gretzky. (I have to give massive props to BO, because BO knows everything)