BY Kevin Allen

        The only thing players and owners truly agree on is that they don't trust each other.
        Amid the rejection of the players' latest contract proposal came more suggestion that owners believe NHLPA executive director Bob Goodenow is dragging his feet and not bargaining in good faith.
        Meanwhile, Goodenow is accusing Commissioner Gary Bettman and owners of having "hidden agendas" and a desire to undermine union unity.
        "Their action, every step of the way," Goodenow said, "would lead one to believe they are attacking the players and the association, no doubt."
        Boston Bruins president Harry Sinden has been one of the leading critics of Goodenow. He had said owners' familiarity with his negotiating style is one reason owners are more unified than they were in 1992, when owners made concessions to end a players strike.
        "We weren't certain about Goodenow then. This time we are," Sinden said. "The two-year intervening period has been economic misery."
        Goodenow implied he doesn't trust the figures he has received from owners that show they collectively lost $32.5 million in 1992-93. He said the proof owners have offered has been "of a limited nature."
        "The league would have us believe the New York Rangers lost money," Goodenow said.
        Sinden says the Rangers and Los Angeles Kings, two of the bigger-market teams, are experiencing financial difficulties.
        Goodenow claims the league has changed their positions each time the players have addressed their concerns.
        "The agenda sometimes changes depending upon who you talk to," he said.
        But owners claim Goodenow has done the same. "It's clear the union is not interested in doing anything other than preserving the status quo," Bettman said. "We can't continue passing on our costs."
        Owners believe Goodenow would allow players to play under the current system indefinitely. They say they rejected the association's no-strike claim because they didn't believe players would work to get an agreement done.
        "It shouldn't take 16 months to get a new agreement," said Dallas Stars owner Norman Green. "It should be closer to 16 hours."
        Last week, Sinden had said Good-enow would offer "more of the same" rather than a new comprehensive proposal as owners had hoped.
        Bettman characterized the proposal as "a step backward."
        "I didn't want to be in an I-told-you-so-position," Sinden said.
        He said he just wants the association to address the financial concerns of big and small markets. He said "damage would be heavy" if small-market Canadian teams can't afford to stay in the league.
        "We still get 65 percent of our players from Canada," he said. "We can't afford to let the sport erode in that country."

What they're saying
        "We are going to continue to review the schedule on a day-to-day basis, and we'll see what implications there are from the games that are canceled." - NHL Commissioner Gary Bettman

        "We do not have magical revenues. There is no magic in this business." - Philadelphia Flyers owner Ed Snider

        "I knew even before we offered it that they weren't going to accept it. They're not going to accept anything players offer short of us caving in to their demands. . . . Once the bills start piling up and they're losing revenue, we'll see how unified they (owners) are." - Chicago Blackhawks player Jeremy Roenick

        "I find it hard to believe that once paychecks aren't going to the players, that there won't be a little different twist." - New York Rangers GM Neil Smith

        "There would be a lot of dissension in locker rooms because you would be cutting full-time employees for part-time employees." - IHL Commissioner Bob Ufer on NHL players joining

        "If players under contract to NHL teams wanted to come sign a contract with an AHL club, I don't think we'd do that." - AHL vice president Gord Anziano