The San Francisco 49ers have reportedly extended their latest offer to wide receiver Brandon Aiyuk amid their intensifying contract negotiations this offseason.

Team insider Mike Silver of the San Francisco Chronicle said in a podcast appearance that the number offered by the team didn't seem to impress Aiyuk.

"I'm hearing their offer is in the $26 million [per year] range, which certainly is not Justin Jefferson money, nor should it be, but it's closer to that DeVonta Smith, Amon-Ra St. Brown, that next tier down," the insider said.

Justin Jefferson, arguably the best wide receiver in the league, signed a record four-year, $140 million deal, making him the highest-paid player in the position.

Aiyuk is entering the final year of his rookie contract with the Niners picking up the fifth-year option, where he is set to make $14.1 million in the 2024 season, all guaranteed.

Brandon Aiyuk has set his number

Despite the lucrative offer from the Bay Area franchise, the wideout is still seeking to earn more cash.

Aiyuk is looking at Detroit Lions wide receiver Amon-Ra St. Brown's new four-year, $120 million contract as a benchmark, as he signed a deal that pays him around $30 million per year.

The 26-year-old had a career year in the 2023 season, putting up 75 catches for 1,342 yards and scoring seven touchdowns in 16 games, earning him the 2023 Second Team All-Pro title.