The Miami Heat have levelled the NBA finals at 1-1 by defeating the San Antonio Spurs 98-96 at the AT&T Center.

Erik Spoelstra's side were looking to respond to their opening-game defeat, but struggled early on defensively as the home side were deadly accurate from distance.

Spurs power forward Tim Duncan was a constant threat and helped his side take a 26-19 lead after the opening 12 minutes, notching 11 points himself.

However, the Heat rallied in the second quarter and began to have success of their own as LeBron James started to dominate the court. The 29-year-old scored 11 points as the visitors tied the score at 43-43 at half time.

Gregg Popovich's side began to rally in an even contest as Tony Parker shined in the third quarter, making one excellent jump shot to hand the Spurs the lead, although the efforts of Dwyane Wade had kept the scores close.

The game was to turn in the favour of Spoelstra's men in the fourth quarter as the Spurs missed four free-throws from Parker and Duncan in quick succession, and James immediately made them pay with a three-pointer.

Chris Bosh sealed the win with an excellent assist, just a minute after a notching a three-pointer of his own, as he set up Wade to put the Heat five ahead with nine seconds to play. Manu Ginobili pulled the Spurs within two, but time ran out as he made the score.

The Spurs and the Heat face off again on Tuesday in game three of the finals.