Meanwhile, the Patriots were offering a more standard long-term contract, one that included a significant total of bonuses but that wasn't as frontloaded. The team's most recent offer included $13 million in bonuses, and over the length of the contract would have averaged about $6 million per season. But because there were high base salaries in the final years of that proposal, Samuel would run the risk of never collecting that money.
So, what happens next?
Only Samuel has the answer, and he wasn't available for comment.
"Obviously, he's disappointed," said his agent, Alonzo Shavers. "But he's a professional, and he's aware of the team he plays for, the situation he's in, and his reaction was what it should be, one of continued professionalism."
Shavers said he and Samuel "have a game plan and we're going to continue with the game plan we have."
The options within that game plan are limited.
Samuel could sign his one-year tender offer, guaranteeing him a $7.79 million salary. In that scenario, Samuel would hope to put together another solid season and hit the unrestricted free agent market next offseason.
Another possibility is that Samuel could sit out until the 10th week of the season, which would eliminate some risk of injury, give him another year toward his pension, and set himself up for unrestricted free agency.
In June, Samuel said he planned on withholding his services until the 10th week of the season. Shavers was asked yesterday if that was part of the plan.
"That option remains on the table for him," he said, before noting that Samuel will make the decision after consulting with family.
Regardless of what Samuel decides, the Patriots hold an important trump card in that they could assign their franchise tag to Samuel next offseason, restricting his ability to hit the market. Safety Eugene Wilson, linebacker Tedy Bruschi, and receiver Reche Caldwell are arguably the team's three highest profile players eligible for free agency after the 2007 season, and it's hard to imagine the Patriots placing the franchise tag on any of them over Samuel.