The tight end is due a $3 million roster bonus on March 27 and there were rumblings during last season that the team was preparing to cut ties with him. If the Packers trade or release Finley, they would save $8.25 million.

He told ESPN that he hasn’t been contacted by the Packers about restructuring his contract, a two-year deal he signed with the team last offseason.

“The Packers are barely talking to me right now,” he told ESPN. “I know they’re just doing it the Packer way and playing it close to the vest.”

“I haven’t got a call. I haven’t got a text asking me to take a pay cut or to restructure my deal at this point — not at all,” he said.

If the Packers do contact him about reworking his contract, he made it clear he’d rather be released than have to take a pay cut.

“I’d have to walk for sure, meaning I couldn’t take a pay cut,” he told ESPN. “Maybe I’d restructure if it’s a deal that I like and it makes sense, but I’m not the guy that’s just going to sign anything and let anything pass.

“I’m not that guy. Other than that, taking a pay cut or restructuring doesn’t sound good to me at this time. I like my deal. I start training in Minneapolis [on Thursday] and I’m more inspired than ever to start next season off right and be the tight end I know I can be. It’s all business at the end of the day. I just love what I do.”

Finley, 25, had a bit of a disappointing season in 2012, catching 61 passes for 667 yards and two touchdowns. His agent also made waves last season when he questioned quarterback Aaron Rodgers’ leadership qualities.

He has 64 receptions for 2,485 yards and 17 TDs in three seasons.

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Browns offensive coordinator Norv Turner worked well with Smith in San Francisco when he was the team’s offensive coordinator in 2006 and Chiefs coach Andy Reid has expressed an interest in Smith in the past, making Cleveland and Kansas City two possible destinations.

There’s one other factor to consider: If San Francisco deals Smith instead of cutting him, it would save the $1 million or $2 million roster bonus it would have to pay if he is released.

Smith, the 2005 No. 1 overall draft pick, lost his starting job to Colin Kaepernick while sitting out with a concussion but has been professional at every turn and has continued to mentor his replacement.

In fact, coach Jim Harbaugh has indicated that Smith spends more time than he does coaching Kaepernick.

Before his injury, Smith had completed 26 of his last 28 passes — including going 18-of-19 for 232 yards, three touchdowns and no interceptions (good to a 157.1 passer rating) in a “Monday Night Football” win at Arizona on Oct. 29.

He then sustained a concussion in the second quarter of the 49ers’ next game, a 24-24 tie against St. Louis on Nov. 11. Smith sat out the next game as Kaepernick dazzled in his debut as an NFL starter, beating the Bears handily at home on “Monday Night Football.” Smith didn’t start again this season.

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Reid’s status as the favorite for the Cardinals’ job was earlier reported by KTVK-TV in Phoenix on Tuesday.

Arizona is fast tracking Reid so it can move as quickly as possible. One league source said he was “95 percent” certain Reid will wind up coaching the Cardinals.

The Cardinals formally interviewed defensive coordinator Ray Horton on Tuesday, one day after Ken Whisenhunt was fired following six seasons as the team’s coach.

Cardinals president Michael Bidwill also plans to fly to Denver over the weekend to interview Broncos offensive coordinator Mike McCoy.

Reid has spent recent days assembling a coaching staff, telling potential assistants that an announcement could come quickly, according to one assistant. After his run of 14 seasons in Philadelphia ended Monday, Reid appeared set on coaching again next season.

Arizona would be appealing to Reid and his family on a number of levels, none more so than his wife Tammy is from the Phoenix area and it would bring them closer to family.

In Arizona, Reid also could try to help salvage the career of former Eagles quarterback Kevin Kolb, who has struggled since signing a lucrative five-year deal with the Cardinals following a trade from Philadelphia in 2011.

In a perfect world, Arizona would get to hire Reid and his offensive staff and match it with Horton and the defensive staff, giving the Cardinals a winning one-two coaching combination.

Kolb, who threw 11 touchdowns and 14 interceptions in four seasons with Philadelphia, remains under contract with Arizona, but the team is expected to want to restructure his contract. He is set to make $9 million plus a $2 million roster bonus for the coming season.

“I’m not ready to give up on Kevin Kolb yet,” Bidwill said Monday.

Bidwill has to interview McCoy this weekend in Denver under NFL rules that provide a narrow window for such meetings with members of coaching staffs whose teams have a bye the first round of the playoffs. McCoy also has an interview scheduled with the Browns.

Larry Fitzgerald, who had one of his worst seasons as the Cardinals struggled at the quarterback position, weighed in on the firing of Whisenhunt and general manager Rod Graves. In a lengthy tweet, Fitzgerald thanked the pair for giving him the opportunity to “live my dream in the NFL.”

“We all shoulder the blame for a disappointing season which began with such promise,” Fitzgerald wrote.

He said that “even in the midst of a tumultuous season, it was still a pleasure to work for the staff we served under, and for that we remain grateful.”

“Their professionalism will provide for renewed accomplishments in different environs,” Fitzgerald wrote. “We all, to a man, thank them and wish them the best.”

Whisenhunt set the record for victories by a Cardinals coach, going 45-51 in six seasons, 4-2 in the playoffs. The team got off to a 4-0 start but lost 11 of 12 to finish 5-11 for the second time in three seasons.

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