According to ESPN, these are the teams he'd consider:
Miami Heat
San Antonio
New York Knicks
Minnesota Timberwolves
LOL @Knicks being on there.
Unless the Zinger is on the table, the only team that really makes any sort of sense of those 4 from the Cavs perspective is the Timberwolves (for Wiggins, but they just acquired Teague, so why does Minny do that trade). The Heat have basically nothing that would be of use to the Cavs, same with the Spurs.
But here is the thing, Irving doesn't have a no trade clause, the Cavs can send him wherever they want. Phoenix makes some sense. I think you could make a reasonable argument for Milwaukee (Irving, Smith, Shump for Middleton, Monroe, Delly).
If the Cavs think James is gone no matter what, then trading Irving for young players and trying to dump salary also makes a great deal of sense for Cleveland (Orlando, Philly, Phoenix (non-Bledsoe), Sacramento, etc.). Then you just take the shot that the young players provide enough with James and Love to make the Finals again and hope GS suffers an injury and you backdoor a title in James' final season in town.
Unless the Cavs are blown away though I don't see why they would trade Irving. he has a lot of years left, and if he really wants to be the man, he might just have to wait a year and see if James leaves anyway.