revenues. In addition, in May of the 2004–05 lockout, ESPN formally denied the option to show NHL games on the network due to low ratings in previous seasons. Many NHL teams had low attendance totals in seasons preceding the lockout. Negotiations Prior to the lockout, the NHLPA had proposed a system in late 2003 that included revenue sharing, a luxury tax, a one-time 5% rollback in player salaries, and reforms to the league's entry level system. The league rejected this proposal point-blank, saying it essentially maintained the status quo in favor of the players. Shortly before the lockout commenced on 16 September 2004, the NHLPA offered another proposal to the league, one that was believed to be similar to their earlier proposal. The league rejected the union's new offer, claiming the new proposal was worse than the one they rejected in 2003. At this point, negotiations stalled until early December, when the NHLPA made a highly anticipated proposal based on a luxury tax, increasing the proposed one-time rollback in players' salaries to 24%. The NHL rejected this offer, and put forward a counter-proposal that the union flatly rejected. In late January 2005 - near what the hockey media believed to be the point of no return for the 2004–05 season - discussions were held by the negotiators from both sides, with Bettman and Goodenow not being invited. The NHL was represented by Executive Vice President Bill Daly, outside counsel Bob Batterman, and NHL Board of Governors Chairman Harley Hotchkiss, who also co-owned the Calgary Flames. The NHLPA was represented by President Trevor Linden, Senior Director Ted Saskin, and associate counsel Ian Pulver. After four meetings, the sides remained deadlocked because of, according to Saskin, "significant philosophical differences." Shortly after this series of meetings, Daly presented Saskin a proposal that the league believed made a number of concessions to the players, but was still based on a salary cap linked to revenues. The players' association rejected that proposal, saying that it was "not the basis for an agreement." After these negotiations failed, Bettman declared on February 9 that if the lockout was not resolved by that weekend, there would be no hope of saving the season. When talks broke off between the NHL and the NHLPA the next morning, there had been no progress in negotiations. On February 14, the union offered to accept a $52 million salary cap under the