The New Orleans Saints and tight end Jimmy Graham appear to be heading to the inevitable "franchise tag" distinction. Graham's agent and Saints GM Mickey Loomis aren't even close on a contract agreement.

According to NFL.com insider Ian Rapoport, Graham and the Saints are millions of dollars apart.

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The Saints have until March 3rd to work out a deal with Graham before the franchise tag deadline passes. As I stated earlier this month, Graham will undoubtedly be tagged.

However, Graham has acknowledge that he will immediately file a grievance with the league office, believing he should be tagged as a wide receiver. According to the current collective bargaining agreement, a player that is franchise tagged must be tagged as the position they spend the most time at. (Learn more on that here)

The Saints are prepared to make Graham the highest paid tight end in NFL history, according to a report from FOX Sports 1 NFL insider Mike Garafolo.

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It would appear Graham and his agent Jimmy Sexton are seeking a deal that would pay him like the elite wide receivers in the league, bringing him an 8 figure deal annually.

Once the franchise tag is applied, the contract battle between Graham and the Saints will fall into muddier waters.