There are more than two horses in the NBA’s GOAT debate.

At least according to ESPN’s Michael Wilbon, who isn’t accepting that it’s a debate between Michael Jordan (whom he favors) and LeBron James.

“I’m not going to claim that LeBron James must be regarded as superior to Magic Johnson. That’s nonsense,” Wilbon stated on Friday’s episode of “Get Up” on ESPN. “I’m not going to argue that LeBron James should be seen as greater than Bill Russell. That’s nonsense. I’m not going to declare LeBron James has to be seen as better than Kobe Bryant. That’s nonsense.”

The discussion was triggered by remarks from Jordan’s former agent, David Falk, who suggested that either Kareem Abdul-Jabbar or Bryant should be held as No. 2 to Jordan.

Falk criticized James for moving between superteams during the Big Three era, unlike Jordan who led the Bulls from obscurity to six NBA championships throughout his career.

Wilbon and Falk are neighbors and have a 45-year-long relationship.

So, is his opinion slanted?

“I’m not saying that (about James) in support of David Falk. I’m saying that as somebody who has watched basketball and lived with basketball my whole life,” Wilbon said. “I’ve got to say that LeBron James is better than Kobe Bryant? What? Put me in a grave first.”

James is the NBA’s all-time leading scorer and also ranks top-six in steals and assists.

He has won four NBA titles (two with the Heat, one with the Cavaliers and one with the Lakers) in 10 finals appearances.

“LeBron James is one of the greatest players of all time in all team sports.” Wilbon said. “I’m sorry if that’s not good enough. Turn the page, get over yourself. In other words, I’m going to proclaim and support and wave the LeBron James flag for his greatness.

“But if I say he’s less than No. 2, that’s not good enough for you? To hell with you.”