NBA's J.R. Smith: Selling My Body ... Tatted Tees Making Huge $$

Tons of people want a body like J.R. Smith -- and now they can have it ... 'cause the NBA star is selling t-shirts of his tatted physique ... and making a TON of cash in the process.

Smith's inked up physique dominated the Internet when he refused to put a shirt on following the NBA Finals -- and a Cleveland-based clothing company saw a huge chance to cash in on the topless attention.

We spoke with Tony Madalone of Fresh Brewed Tees who immediately commissioned replicas of Smith's upper body for shirts ... and he says they've already sold 1,000 units ($35 a pop) in less than 24 hours.

What's interesting ... the company realized some of J.R.'s tats could be problematic because they're based off trademarked images ... such as Michael Jordan's "Jumpman" logo.

So, in an effort to skirt the issue ... FBT altered some of the tats. Some of the changes -- they removed the name "Jordan" from a #23 jersey and modified the "Jumpman" logo.