The onwers take the risk and without owners and a league to play in the players are really just like numbers on a wall. Let's say the numbers are actually between what Forbes say and what the Leavitt report suggests. Does it really matter? Anyone with an ounce of intelligence can see that there are huge financial problems and that the owners are not just taking this stand for the fun of it. There is little TV revenue relative to the costs of operating a hockey team, stands that are generally 2/3's full in most cities at least those with fans that show some common sense, seats that are already overpriced for the brand of hockey we have been watching the last few years played by players that take many nights off during the season and that only really put out 100 percent come playoff time with refs that are no longer willing or capable of calling the rulebook. Players and the PA must be able to see this and even the few fans or players that post in favor of the players on this board must acknowledge problems with the financing of already overpaid players. Fans were as responsible as the owners and players for rising payroll. Listen to any talk show or read any paper and you see fans urging their teams to sign overpaid players. Fans are the ones that overpaid for tickets. I could see the writing on the wall for years now. Fans were starting to refuse to pay for overpriced tickets and overpaid players and now the owners want a cost certainty system that not only protects themselves against each other but provides them with an excuse or reason for not overpaying for players simply because of fan and media pressure to do so. Open up your eyes players-Goodenow, the game needs you to concede your position if we ever hope to move forward and revive the NHL as we know it.