NHL Tries New Approach With Union

and no season--if they insist on imposing a payroll tax, are softening their stance and are suggesting alternatives, such as taxes on free-agent signings and rookie salaries.

Those ideas were believed to have been presented to union chief Bob Goodenow on Tuesday at the end of a five-hour session in Boston. The next meeting is scheduled Friday in Boston.

“We could move forward, or there’s a good chance it could get derailed,” a management source said.

General Manager Harry Sinden of the Boston Bruins, a pessimist throughout the process, said Tuesday, “There is hope.”

However, sources on both sides said no issue has been agreed upon.

“I don’t see a deal being done in a day’s time,” Goodenow said. “There’s an awful lot of work yet to be done for there to be an agreement, and there are some real sticking points.”

Commissioner Gary Bettman will update the league’s Board of Governors today in a conference call. “We’re trying to build some momentum,” he said. “Obviously, based on the schedule, time begins to run out in the not-too-distant future.”

If players reject the alternative taxes, owners might still allow the season to start if the union compromised on salary arbitration and entry-level salaries and agreed to negotiate a tax by next summer.

“It’s certainly looking better than it has in a while,” a union source said.

Said a neutral source: “There’s a bunch of pieces to the puzzle to put together. But what’s clear is the wall (the payroll tax) is gone. They’re being civil in finding other ways. The question is, when is it enough?”

It’s believed Goodenow will wait as long as he can to extract a better deal from owners who are becoming increasingly anxious about their lack of revenue. Even if the regular season is extended to late April, play would have to begin by Jan. 1 to squeeze in 50 or more games.