If Toronto Maple Leafs superstar Mitch Marner is subject to an offer sheet this offseason, it's not a foregone conclusion his hometown club matches it, general manager Kyle Dubas told reporters Thursday, per TSN's Kristen Shilton.

"It would really depend on any of the players, not just one guy. We have a number of them. And if there were an offer sheet we would look at what they are and what the compensation is for our team and make the decision," Dubas said.

The other restricted free agents Dubas referred too are forwards Kasperi Kapanen and Andreas Johnsson.

Speculation about Marner's contract demands has been rampant in the early stages of the offseason. Additionally, the salary cap isn't expected to be as high as originally expected for the 2019-20 season.

In December, Dubas said he spends zero percent of his time worrying about offer sheets for his players, but more recently, claimed the Leafs are prepared should one come about.

An offer sheet on its own wouldn't be enough to pry Marner away from Toronto. The 22-year-old would need to sign it, and then the Leafs would be given a time period to match the offer or let the player walk for compensation.

Ryan O'Reilly was the last player to sign an offer sheet in 2013, and the last time one wasn't matched was Dustin Penner's offer sheet in 2007.

The Leafs have just over $7 million in projected cap space for next season without factoring Nathan Horton's $5.3 million that can be stashed on LTIR and potential trades that could help create more room.

Marner led the Leafs in scoring last season, setting a career high with 94 points in 82 games.

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