A well-placed source told Paul Lukas, who writes Uni Watch for ESPN.com, that Revis paid safety Mark Barron $50,000 to get the No. 24 from the second-year safety.
Barron now wears No. 23.
Because No. 24 is part of Revis' identity he can claim the $50,000 as a business expense in a tax deduction, Robert Raiola, an accountant with FMRTL in Cranford, N.J., whose clients include athletes, told ESPN.com's Darren Rovell. Barron, in turn, has to claim it as income.
Revis wore the No. 25 at the University of Pittsburgh but was No. 24 during his six seasons with the New York Jets.
The Pro Bowl cornerback, who was traded to the Buccaneers this offseason, hasn't practiced with his new teammates as he recovers from a knee injury, but said he expects to be ready to play in Week 1 when Tampa Bay plays at MetLife Stadium against the Jets.
Revis has been running and cutting on his surgically repaired knee this offseason as he works to return.
After acquiring Revis, the Buccaneers signed him to a six-year, $96 million contract.
ESPN.com's Paul Lukas and Darren Rovell contributed to this report.