The offer sheet is a lot like the Loch Ness Monster. So many people have claimed to have seen it, yet there is no definitive proof that it actually exists.
The last accepted offer sheet was by Ryan O’ Reilly in 2013, who accepted a 2-year, $10 million contract from the Calgary Flames, only to have it matched by the Colorado Avalanche, O’ Reilly’s team at the time. And the last time a team lost a player to an offer sheet was in 2007, when the Anaheim Ducks didn’t match a 5-year, $21.5 million deal that the Edmonton Oilers offered Dustin Penner.