CONTRACT negotiations between Tayla Harris and Carlton have officially broken down.

Negotiations between one of the AFLW's most recognisable players and Carlton had been at a stalemate, with her manager Alex Saundry previously confirming to womens.afl they expected an update by the end of this week.

Harris' asking price of around $150,000 – comprised of her tier-based salary and additional marketing costs – is more than the Blues are willing to pay after the high-flying forward's poor season.

"It’s been a bit of a difficult negotiation clearly for this one for us and for Tay, because you’ve got to put it all together and make sure you’ve got your reward for all your players who deserve it through the journey," Carlton coach Daniel Harford said on RSN on Friday morning.

"Tay’s had certainly some reward for her efforts through her campaign so far.

"But as played out in the story last week, I think the gap was too big. We haven’t been able to find common ground for the contract for Tay at the moment.

"So, it’s in the interest of both parties to just see what you can get outside."

There was a thought Gold Coast – who have the No.1 pick – could offer a trade for the native Queenslander, allowing Carlton to land Maddy Prespakis' younger sister Georgie in the NAB AFLW Draft.

But in rules set out by the AFL Commission last week, the first five picks in the upcoming NAB AFLW Draft are un-tradable after the clubs involved were given priority selections.

HOW DO YOU REACH $150,000?

But first, a refresher on the tiered system of payment.

Under the current CBA, which was negotiated ahead of the 2020 season and is set to expire at the end of October, 2022, a four-tier payment structure was introduced.

In 2022, clubs will have between $50,000-$100,000 to spend on Additional Service Agreements.

Pertinently for Harris, that cap does not include the top two players (based on ASAs) at each club.

Currently, Harris is a tier-two player at Carlton.

WHAT MAKES HARRIS VALUABLE?

It's a multi-pronged answer, made up of on-field and off-field components.

There's no questioning Harris has been the premier contested marking forward over the five years of the competition, but this season Western Bulldog Izzy Huntington took her crown.

And it's not all about physically taking the grabs, especially at AFLW level where the higher rate of contested play means players are used to the ball on the ground, so crashing packs is nearly just as valuable.

While the average kicking distance is gradually increasing across the competition, Harris is also still one of the longest kicks around, meaning along with her marking, she possesses two rare strengths in women's footy.

Her numbers were well down on last year, averaging 6.0 disposals, 2.0 marks and a total of four goals from eight games, compared to 10.4 disposals, 3.7 marks and eight goals from seven games.

At her best, she's an All-Australian forward who can take a game by the scruff of its neck, booting goals from outside 50.

But at her worst, she can struggle to get near the ball.

BOXING ON

The second component of Harris' value.

Harris is a dual-sport athlete, having won the Australian light middleweight title in her last fight.

She doesn't play state league footy upon the conclusion of the AFLW season, instead focusing on her boxing.

The two sports – as well as her work campaigning against online bullying, following the publication of the infamous "The Kick" photo – combine to make her an incredibly recognisable face in Australia.

It's an attractive point for prospective club sponsors, to have Harris front and centre at announcements and the like.

And this is where the ASA payments come into the mix, which would bump up the total payment to that much-bandied $150,000 mark.

WHERE TO FROM HERE?

But when it boils down to nuts and bolts, AFLW lists number just 30 players.

In a competition where the standard of play is increasing year on year, there no longer is much room to be paying out big money for players who aren't performing.

In the case of Carlton, the list management team is looking to the future with their young list, keen to retain the likes of Georgia Gee, Mimi Hill, Lucy McEvoy and Abbie McKay as they take their footy to the next level.

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"Tayla’s skill set is unique. What she can do, very few if any other players can do. Now, the challenge for Tayla was to be able to do that consistently week in, week out," Harford said.

"From a list management perspective ... you’ve got to put all that together and put a monetary value on that and make sure that’s consistent with your philosophies and themes for other players as well."

They're confident of landing GWS' Jess Dal Pos, a Victorian who played her footy pre-AFLW with current Blues Darcy Vescio and Elise O'Dea at Darebin Falcons.

While the Dal Pos deal shouldn't really interfere with the Harris situation, it's demonstrative of the many balls clubs juggle at this time of year.

And Harris is now on the hunt for her third AFLW club, having started her career with Brisbane.