Unknown if progress was made

NEW YORK -- The NHL and the players' association met for 14
hours Thursday in the longest bargaining session since the lockout
began last September.

It was not immediately known if any progress was made in the
meeting that followed two days of less formal discussions.

"We're done for the night. We'll know more in the morning,"
NHL chief legal officer Bill Daly said.

Shortly after the meeting broke up around midnight, union
spokesman Jonathan Weatherdon said there would be no further
comment from the players.

The sides met in smaller groups on Tuesday and Wednesday,
reviewing the finances of the 30 teams and how each club reports
its figures.

Working off the April 4 concept offered by the players'
association, the league and union were trying to find an agreeable
way that the team-by-team upper salary cap could move each year
depending on revenues.

That union proposal contained an upper cap of $50 million and a
floor of $30 million.

The NHL made a new offer to the players earlier this month, but
that didn't lead to any immediate progress, either.

NHL officials have repeatedly stated that this is a critical
time to reach a deal because it would like to line up its sponsors
and advertisers, and settle its television deals during the summer
so the league can begin play on time in October.

By reaching an agreement now, teams could also begin the
difficult process of selling season tickets after a full hockey
year was lost to the lockout.

The sides have gotten together several consecutive weeks and
would like to keep on that schedule until a new collective
bargaining agreement is hammered out.

By meeting in smaller groups for two days earlier this week, the
hope was that headway could be made before Thursday's full
bargaining session.

Last week, during three straight days of meetings, the NHL
formally presented the findings of Arthur Levitt, the former
securities and exchange commission chairman who was hired by the
NHL to conduct an independent study into the league's finances.

Levitt's report, released in February 2004, revealed losses of
$273 million during the 2002-03 season on revenues of $1.996
billion, which he said threatened the NHL's viability.

That was the first time the report was discussed at the
bargaining table. Last week's meetings were only supposed to last
one day, but the sides instead got together for three in New York,
putting off trips to Austria for the conclusion of the world hockey

The union challenged Levitt's findings when the report was
released, and players' association executive director Bob Goodenow
has called the report "simply another league public relations

Levitt found that only 11 of 30 teams were profitable in
2002-03, but the union doesn't trust the financial figures that
teams report.

Years before negotiations began on a new collective bargaining
agreement, the sides have not agreed on what qualifies as revenue.

Thursday's marathon negotiations marked the 10th bargaining
session since commissioner Gary Bettman called off the entire
2004-05 season on Feb. 16.

Goodenow and Bettman spent Wednesday testifying on Capitol Hill
before a House Energy and Commerce subcommittee pursuing
legislation on drug testing in sports.