The Toronto Maple Leafs and restricted free agent Mitch Marner have yet to come to a deal that makes both sides happy. 

While Marner wants an Auston Matthews type contract, the Maple Leafs and general manager Kyle Dubas would prefer to sign Marner to a bridge deal or an eight year deal. 

It doesn't sound like there will be a conclusion anytime soon which gives other teams the opportunity to put together a proper offer sheet. 

According to Joshua Marshall, the New York Islanders are doing just that. 

Marshall reports that according to a league source, the Islanders are ready to present Marner with a massive seven year offer sheet worth a total of $91million and carries an AAV of $13million. 

It's kind of hard to believe considering that the Islanders aren't exactly in cap heaven with only $8.6million in cap space and still need to sign their own restricted free agents, Anthony Beauvillier and Michael Dal Colle. 

Source: Joshua Marshall