The situation between Osi Umenyiora and the New York Giants is starting to get contentious again.

After general manager Jerry Reese said on Saturday that the team had offered Umenyiora an extension two years in a row, the defensive end responded by saying he was offered "half" of the guaranteed money linebacker/defensive end Mathias Kiwanuka recently received in an extension.

"Last year I was offered incentives," Umenyiora wrote in an email to the New York Daily News. "This year they offered me in guaranteed money, HALF of what they just gave Kiwi guaranteed. HALF. I'm not making that up."

"Then Jerry tells the world they offered me an extension and I turned it down," he continued. "And I look like a greedy pig for turning it down. Hilarious."

Kiwanuka recently signed a three-year contract extension through 2015 worth $21.75 million with $10.95 million in guaranteed money, according to reports.

Umenyiora, 30, is entering the final year of his contract worth just under $4 million. He wants to remain with the team but does not want to play under his current deal. He has long been seeking a new contract to replace the seven-year, $41 million contract he signed in 2005. Umenyiora is looking for an extension in the neighborhood of the contracts recently signed by Philadelphia's Trent Cole and Indianapolis' Robert Mathis.

Cole signed a four-year extension worth $48.525 million, including $15 million guaranteed. Mathis' new four-year extension is worth $36 million with $17 million guaranteed.

So clearly, if the Giants offered him half of Kiwanuka's $10.95 million in guaranteed money, Umenyiora was never going to agree to the deal. Umenyiora said last week that he did not believe the Giants would be able to pay him the extension he is seeking since they will have to eventually take care of several young players like Hakeem Nicks, Victor Cruz and Jason Pierre-Paul.

He suggested that the Giants should see if they could trade him during the draft for perhaps a pick in return. But the Giants did not deal him nor did they draft a defensive end. When asked if he considered dealing Umenyiora, Reese said, "all options are open."

"Our first choice with respect to Osi is that he will play for the Giants and retire a Giant," Reese said. "That is what we would like to happen. Osi has been offered an extension two years in a row now so we would still like to make it work. Hopefully it will work out."

The two sides somehow made things work last year despite Umenyiora alleging that Reese had promised to rework his contract in an affidavit filed as part of a lawsuit on the players' behalf against the NFL during the lockout. Umenyiora sat out practice for the first two weeks of training camp while hoping for a new deal. The team briefly allowed Umenyiora to seek a trade, seeking a first-round pick in return, before the defensive end eventually decided to undergo minor knee surgery.