Brian Burke apologized for the Leafs missing the playoffs, but he doesn't plan to do so next season.

The Toronto Maple Leafs issued their fourth consecutive mea culpa for missing the Stanley Cup Playoffs.

General Manager Brian Burke, who certainly had nothing to do with the first three (aside from the fact that his teams in Anaheim regularly beat up on the Leafs) Wednesday said the following:

"Today is a sombre day here. We were eliminated from the playoffs. This is a day that represents failure. I'm not happy. My teams have been in the playoffs for seven straight years. … It burns my butt. If I don't seem like I'm in a great mood, I'm not.

"Any day you have to stand in front of the media and talk about not qualifying for the playoffs should be a kick right in the groin to everybody in the organization. It's a kick to me. I take it personally and professionally. Sorry if I'm not more cheerful about signing Christian Hanson."

In all my years of dealing with Brian Burke, I can tell you that's, for him, a heartfelt apology, but if the Leafs GM is truly sorry, I have a simple question: For what?

If Burke has a sore groin, it's not because he's done any heavy lifting.

Since his arrival his changes have been few and largely inconsequential. Now you might make an argument that a GM that arrived in November could have tried to do more and perhaps should have done more, but I won't go there.

Change for the sake of change and the appearance of doing something is a big part of the reason the Leafs are out of the postseason for the fourth time in as many seasons and a big part of the reason the team has been something of a laughingstock for years going on decades.

To do more of the same would not only be counterproductive, it would be foolhardy.

The smartest and most sensible thing Burke has done so far is secure a long-term (a reported six years) deal for himself at a salary that makes firing him anytime soon a serious financial caution and in setting himself up for the long term, Burke has set the Leafs up for the kind of sensible, long-term change that the franchise has needed for decades.

He's not likely to need the entire six seasons, but he would be wise to take the time he needs to build a foundation for the shaky franchise and then to build upon that foundation.

That may sound backward to the higher-ups at Maple Leaf Sports and Entertainment, people who have run the organization for years with an eye toward short-term financial gain instead of long-term and, eventually, fundamentally sound business principles that would not only ensure high revenue streams, but might someday also produce a winner.

Right now I suspect most Leaf fans wouldn't even be asking for a Stanley Cup winner, just a team that can compete with the better teams in the league on a year-in year-out basis en route to at least contending for and sometimes winning a Cup.

Call it the Detroit model although I suspect Burke may subscribe to more of the principals set forth by his former college coach and mentor Lou Lamoriello, but no matter what the style, the goal should be a good, strong, contending team in the future along with one that will maintain those traits year in and year out for as long as possible.

Toward that end, Burke this season did the right thing. He took the time necessary to evaluate and in the sometimes lawyerly parsing of his comments Wednesday he gave out his clues as to what he sees as not good, good and what needs to be made better.

We can assume by what he said and what he has consistently said all season that he is secure in the workings of his coach. Now perhaps that was a given given their history of being long-ago teammates and good friends, but for the record Burke didn't hire Wilson, Cliff Fletcher did and not only is there absolutely no evidence of collusion in that regard (regarding contact prior to Burke being hired in Toronto) there was a legitimate question of whether the two hard-nosed and head-strong personalities would get along in a day-to-day hockey environment. They hadn't worked together before and given the nature of both men it's understandable if things nudged toward combustion from time to time, especially in a non-winning environment.

Despite the reputation of the NHL as a league that is all about friendship, protecting cronies and the like, it can be difficult to work with a good friend. It can be even more difficult to work with a strong-willed friend with a mind of his own and not all that open to ideas from people who might want to change it.

Wilson has a reputation as that kind of coach, but while it's likely there were occasionally intense discussions behind closed doors, the two have worked well together in posting a united front on all the serious issues. The one time things got a little ragged - a time when there was some confusion regarding when and what ailed goalie Vesa Toskala and how it had been addressed - it was resolved without blame, finger-pointing or at the expense of any one person. Burke even went so far as to apologize to Toskala regarding the misunderstanding in communication and what could have been an issue, especially in a city that makes issues out of inference, was quickly and cleanly laid to rest.

That's a good thing.

That said Burke was still clear in his thoughts that injury issues aside the team didn't get the goaltending necessary to be a playoff team and that the issue will be addressed. It could be as simple as demanding more from Toskala and his work habits should he return to good health. It could be a total reworking of the goaltending contingent, especially in light of the fact that Justin Pogge has not seized the opportunities afforded him and that Curtis Joseph is not the future, but whatever the scenario Burke made it clear that the current situation is not to his liking and has to change.

He also carefully selected the word "durable" in speaking of the defence and that can easily be construed as a hint that he will be on the lookout for bigger, tougher, stronger defensemen. That could lead to anything from a hunt for better free agents to a commitment to a different style of drafting or even a clue that he might pursue old friend Chris Pronger from the Anaheim Ducks in the offseason. Pronger or someone like him is a possibility that cannot be excluded if you carefully consider Burke's remarks regarding having the fiscal resources available that other teams don't.

"We had four guys on one-ways [contracts] with the [Toronto] Marlies this year," Burke said. "If the guys can't cut it here, next year, we'll send them down. We can buy people out, we can trade people. I don't feel obligated or bound to what is under contract."

Burke has said several times in recent weeks that the fiscal might of the Leafs as an organization and its ability to spend to the salary cap on players and to spend heavily in areas that are not capped (such as scouting, coaching and player development) is something he will "not apologize for."

Burke also signaled that he wants his team to be tougher. We all knew that was coming the day he took the job, but in waiting (for the most part) until the playoffs were lost he took full advantage of the opportunity to see which players were physically tough and, perhaps more importantly, which ones were mentally tough enough to keep going even when it all seemed hopeless.

That played out in recent weeks. It will be an even more obvious test now that the playoffs are officially out of reach and there are still games to be played.

One thing you can always say about a Burke-managed team is players get their chance. The ones that are here have had theirs. Some will stay, others won't and Burke will make those decisions based not on what he's heard, but what he's seen. It makes a difference.

What he did say without hesitation is that the next step is to make the playoffs and that is a reachable goal as early as next season and that: "We're going to make changes to do it."

Making an assessment is the first step. Having a plan is the second one.

In the time between he arrived and the current edition of the team failed to make the postseason Burke has done his job; he's taken full measure of what's in stock.

That's nothing to apologize for or to be hurt or sorry about.

Winning is hard to do. Taking the right steps to make it happen is often just as difficult.

It may be a lost season for Leaf fans, but not for Burke.

He did his homework and what comes from that will be the direct result of that hard-earned education.

No apologies necessary for that.