Anyone interested in hearing Brian Burke's take on the recent developments, he was on his weekly slot on Vancouver radio last night. His interpretation is that the NHLPA will do basically anything to preserve the current system (due to the lack of any adjustments to the systemic issues) and threw out a number (in this case 24%) to make it look like they have moved significantly. To access the interview: Go to http://www.cknw.com/audiovault/audiovault.cfm Select "THU DEC 9" under date: and "10pm" under hour and hit "GO". Windows Media player will open up. Adjust the scroll on the bottom to "16:40". As for my thoughts: I kept hearing earlier in the week that the rumoured luxury tax would start at $40-44 million US and with a rate of 75cents/dollar penalty after that. And then when I initially heard of the 24% roll-back of the salary earlier today - I thought that this combined with the $40/44 million 75cent tax I was actually getting excited about the prospects of this whole mess getting settled. Then I heard that the NHLPA upped it's luxury tax threshold (to $45 million) and lowered the penatly rate to a mere 20cents my hopes sank. Basically I think Goodenow was brilliant today - he knows that this offer will not be accepted. And if there is to be any negotiation, he will cut the percentage of the roll-back. I expect something along these lines to occur on Tuesday: Gary: Bob, nice effort here, but we need to lower the luxury tax level and make the penalties harsher. Bob: well in that case, we are going to cut the roll-back of the salaries to (eg) only 15%. In the end, the PA and "not-Goodenough" will say to the public - "We made the bigger push" and try to put the blame on the owners for the loss of the season. Very clever - I just hope most fans see past this.