The war between Osi Umenyiora and Jerry Reese is heating up again.



One day after the Giants' GM insisted the team has offered Umenyiora a contract extension in each of the last two seasons, the unhappy defensive end fired back, saying Reese was distorting the truth to make him look like "a greedy pig." In an email to the Daily News on Sunday, Umenyiora said the Giants' offer last summer wasn't actually an extension, and their offer this year wasn't much of an offer at all. Umenyiora didn't go as far as he did last spring, when he accused Reese of being a liar in a court affidavit, but his anger was still clear.



"Last year I was offered incentives. This year they offered me in guaranteed money, HALF of what they just gave Kiwi guaranteed. HALF," Umenyiora wrote. "I'm not making that up. Then Jerry tells the world they offered me an extension and I turned it down. And I look like a greedy pig for turning it down. Hilarious."



Mathias Kiwanuka recently got a three-year contract extension worth a total of $21.75 million that included an $8.5 million signing bonus and $10.95 million in guaranteed money. If Umenyiora really was offered "half" of that guaranteed money, it means the Giants were only willing to guarantee about $5.5 million for him.



Clearly they knew that wouldn't get it done. Umenyiora, who is scheduled to make $3.975 million this year in the final year of a seven-year, $41.5 million extension he signed in 2005, is seeking a deal worth an average of $10 million per year and $15 million-$17 million in guaranteed money. For proof, in an interview on WFAN last week, he pointed to recent contracts signed by Eagles defensive end Trent Cole (four years, $48 million, $15 million guaranteed) and Colts defensive end Robert Mathis (four years, $36 million, $17 million guaranteed) as comparable deals.



Last summer, after Umenyiora staged a one-day training camp holdout to protest his contract, the 30-year-old did turn down the offer of incentives tied to his sack numbers. He apparently got an offer of an actual extension recently, following the 12 ½ sacks in 13 games he had in the 2011 season.



But the offer clearly wasn't good enough to rebuild the bridge between Umenyiora and the team that was nearly torched last spring when, in a deposition as part of the NFL players' antitrust suit against the league during the lockout, the defensive end accused Reese of lying to him. He claimed Reese reneged on a 2008 promise to "either renegotiate my current contract so that it would be equal to that of the top five defensive ends playing or (trade him) to a team that would do that."



According to a source close to the eight-year veteran, Umenyiora's anger bubbled over again on Sunday when he heard Reese say, "Osi has been offered an extension two years in a row now." Reese also said, "All options are open" with Umenyiora, including a trade.