KEY ISSUES IN LABOR DISPUTE

• Money: Players get 59.5 percent of the $9 billion in revenue after the owners take $1 billion off the top for operating expenses. The owners want another $1 billion off the top.

• Expanded season: Against the players' wishes, the owners want to expand the regular season from 16 to 18 games while reducing the preseason from four to two games.

• Rookie wage scale: Both sides agree there should be a rookie wage scale, but they differ on how to implement one.

• Benefits for retired players.

• Full financial disclosure: The players want the owners to open their books and prove that the status quo will lead to financial disaster, as they say. The owners say the players have all the information they need.

MARK CRAIG