NEW YORK – Commissioner Roger Goodell wrote NFL players Thursday, outlining the league’s last proposal to the union and cautioning that “each passing day puts our game and our shared economics further at risk.”

Goodell ended the letter, a copy of which was obtained by The Associated Press, by telling players: “I hope you will encourage your union to return to the bargaining table and conclude a new collective bargaining agreement.”

Talks between the teams’ owners and the NFL Players Association broke off last Friday, the 16th day of federal mediation in Washington. The union dissolved that afternoon, allowing players to file a class-action antitrust suit in federal court. Hours later, owners locked out the players, creating the NFL’s first work stoppage since 1987.

“I’ve told my guys to take the letter and set it on fire. We’re not that stupid,” said Seattle Seahawks guard Chester Pitts, whose reaction was relayed by NFLPA Assistant Executive Director George Atallah.

Goodell wrote that the NFLPA “walked out of the federal mediator’s offices … and filed a lawsuit.”

He also said owners “are prepared to resume those negotiations at any time.”

He told players he wants them to “understand the offer that we made,” a proposal put forth during the final day of negotiations.

His letter goes point by point through 10 categories Goodell said were included in the NFL’s last proposal. Among them:

• Salary and benefits would be $141 million per club in 2011, and rise to $161 million by 2014;

• Free agency after four seasons;

• Less offseason work and fewer padded practices in the preseason and regular season;

• Keeping a 16-game regular season for at least the next two seasons and not changing to 18 games without the union’s agreement;

• Guaranteeing up to $1 million of a second year of a player’s contract if he is injured and can’t return to play;

• A new rookie compensation system;

• A jointly appointed neutral arbitrator for all drug and steroid appeals.