Tim Povtak of the Orlando Sentinel reports: Shaquille O'Neal never will return to the Orlando Magic as a player, but he will consider coming back.

An ownership role could be part of his future.

As a player, he is prohibited by NBA rules from also being part of any ownership group.

But when his 10-year, $209.5 million contract ends after the 2005-2006 season -- and he likely retires -- don't be surprised to see him emerge again with the Magic, depending upon who the next owner is.

"No comment. You know I can't comment on that [ownership] stuff now,'' he said Tuesday before the Lakers played the Hawks in Atlanta. "But I'd be really upset if the league lets that team move --really upset.''