Gary Myers of the New York Daily News reports that the New York Jets offer to All-Pro cornerback Darrelle Revis is a 10-year deal with a total value of $120 million. Taking into account Revis' stated intent on receiving a contract that exceeds the one signed by Oakland Raiders cornerback Nnamdi Asomugha, the Daily News deduces that Revis is looking for $160 million.

Therefore, the "insurmountable" gap between the Jets and Revis is $40 million in total contract value.

Revis and the Jets are likely $40 million apart, but it's doubtful that this contract dispute hinges on the Jets and Revis somehow finding middle ground between a $120 and $160 million contract proposals.

No, this dispute comes down to guaranteed money, and Myers' estimated $40 million gap remains an accurate figure as, thus far, the Jets have not been willing to discuss guaranteed money until a total contact value has been determined.

"The Jets have never given us a proposal with one dollar in signing bonus or one dollar in fully guaranteed money," Neil Schwartz, Revis' agent, told Myers. "I don't care what they say."

As an impact defender, Revis is likely seeking $40 million in contractual guarantees that Albert Haynesworth, Terrell Suggs, DeMarcus Ware, Julius Peppers, and Elvis Dumervil received in the last 18 months. Asomugha's guarantee was $25 million, or 55% of his $45.1 million dollar contract extension. If the Jets are willing to sign Revis to a $120 million contract, they may only have to guarantee a third of that deal to get Revis to Cortland.

Unless the Jets change course and are willing to talk guaranteed money with Revis' agents, owner Woody Johnson's expectation that Revis won't play for the team this season may be a self-fulfilling prophecy.