This is a two-sided BS war, with no one giving an inch. "Negotiating" involves the sides talking and making certain concessions. In this labor "war" the Owners say: - We will not accept a luxury tax (and said this before the PA proposal came out. So what does the NHLPA do? Brings a proposal with a luxury tax. The Players say: - We will not accept a salary cap...so what does the NHL do? Brings a proposal with a Salary Cap. Each side is so entrenched in their own thinking that neither side is willing to bend. This is why no proposal from either side will ever work...because each side has that one sticking point that they will bring to the table...and that sticking point is ALWAYS going to be rejected by the other side. That's why you will not see a season this year...and why you probably won't see hockey next year either. As Joe Sakic put it in the "Rocky Mountain News"..."see ya in 2 years."