ORCHARD PARK, N.Y. -- The Buffalo Bills intend to release Jay Riemersma unless the veteran tight end takes a significant pay cut.

"He would have no chance to be here under his current numbers,'' Bills president Tom Donahoe said Friday. "It's not a question of ability. It's really more a question of economics.''

Donahoe isn't sure whether Riemersma is willing to restructure the final year of his contract, worth $3.5 million. But, Donahoe noted that he has not had any recent discussions with the player or his agent Jack Wirth.

Donahoe added that he made his position known to Riemersma last spring, when the two sides failed in an initial bid to restructure the deal.

"We made it clear to his agent and Jay last year when we talked about it,'' Donahoe said. "We said, 'We'll live with it for another year but, going into 2003, there's no way we can afford that number.'''

Riemersma, who in his seven seasons ranks second behind Pete Metzelaars as the Bills' most accomplished pass-catching tight end, was unavailable for comment. Wirth did not immediately return messages seeking comment Friday.

Donahoe has spent the last two seasons aggressively rebuilding the Bills by slashing salaries to get the team under the NFL cap. He considers Riemersma's contract too expensive for a team that has more pressing needs -- particularly on defense -- heading into next month's free-agency period.

Donahoe gave no indication what deadline Riemersma faced to restructure his deal.

While insisting that he wants to continue being a part of the Bills, Riemersma has acknowledged his career in Buffalo might be over.

"You really never know in this business what's going to happen. But, certainly, you can see the writing on the wall,'' Riemersma said in December, a day after the Bills' season finale. "Last year, I was willing to give back $2 million and it just wasn't enough in their eyes.

"They weren't willing to commit to me long term and I don't necessarily think that anything is going to change this year.''

After setting career highs with 53 catches and 590 yards receiving in 2001, Riemersma's numbers dropped significantly last season. He had 32 catches for 350 yards, and failed to score a touchdown for the first time in his career.

Riemersma's production was also affected by the addition of veteran Dave Moore, whom the Bills acquired last spring. Moore appeared in 14 games and finished with 141 yards receiving and two touchdowns.