James finished with 21 points on his return from an adductor injury in the Los Angeles Lakers' win over the San Antonio Spurs on Friday, as he inches closer to Abdul-Jabbar's NBA record of 38,387 points.
The 18-time All-Star is the NBA's second-highest scorer with 37,332 points to his name, and Durant is excited by the prospect of seeing the 37-year-old make history.
"To be the number one in anything, there's eight billion people in the world, we just figured that out last week, so to be the number one of all time at scoring the basketball, I'm sure it's going to be a range of emotions for him," Durant said on Friday.
"But to be in an era where we see this live is pretty cool as well. You probably can't even describe the emotions and feelings him and his family and his friends are going to go through, but it's cool to see it up close."
Durant sits 18th on the list with 26,110 points, putting him within 1,000 of six other players, but the 34-year-old is not thinking about his standing among the greatest to play the game.
"I never really thought of it," he said. "I heard the talks, especially early on in my career when I was doing stuff the LeBrons, the Michael Jordans have done in the league, as far as scoring.
"I know how tough it is to consistently do this year in and year out, day in and day out. A lot of stuff is out of your control.
"But I just try to come in and be the best version of myself I can be, and whatever happens, happens."
Asked whether there was any particular player on the list he was aiming to beat, Durant added: "I never thought of it that way.
"It's always about just keep adding, keep building up good days every day. Being consistent in who I am as a player, and seeing what happens at the end of the road.
"I'm just grateful to get up and do something like this every day. Just keep adding to my skill and keep building my database for the game, I guess.
"That's what I look forward to every day. Whoever I pass and whatever records I break for myself, it is what it is. But I'm just trying to get up and be available, be the best I can every day."