"Never made an offer," said Rodriguez, discounting a five-year offer for about $94 million, with three years guaranteed.

Tartabull told a friend afterward that the Yankees' officials said they would make him a five-year offer but proposed nothing formal.

Riley rebuffed the Knicks' five-year offer that would have paid him $3 million a season.

Guerrero turned down a five-year offer from Montreal worth up to $75 million, still believed to be the best offer he has received.

Negotiations broke off Nov. 16, when the union rejected parts of the league's five-year offer.

He was later released after rejecting a $30 million, five-year offer from the Seattle Seahawks.

According to the league, the latest five-year offer would, including playoffs, pay starting officials $85,000, with top-scale officials earning $261,000.

The Colts, according to several football people close to the situation, have made Elliott a five-year offer worth about $14 million.

Amonte has reportedly spurned a five-year offer for $32.5 million from Toronto.

Gilbert rejected the Redskins' five-year, $20 million offer that included a $5 million signing bonus.