The New Orleans Saints and Drew Brees continue intense negotiations on a new contract. While the Saints are offering Brees a contract comparable or perhaps better than Peyton Manning and Tom Brady, it's the first 3 years of a potential deal the two sides cannot agree on.

Brees and his agent Tom Condon want a contract that pays $23 million per season for the first 3 years. The Saints offer is $18 a million for the first 3 years, but over the course of a 5 year contract Drew would still earn the same amount that Manning and Brady will over the course of their current deals.

Brees is a hard bargain. Recent reports surfaced that suggest he and his agent rejected a deal last year that would have made him the highest paid player in the NFL. Now, the Saints are offering more. Obviously it was a smart play on Brees' part, as he now stands to earn even more.

However, if the Saints cannot reach a deal with Brees by Monday, New Orleans will have to slap him with the franchise tag. Stay tuned. This contract story is far from over.