Brian Burke’s acquisition of the team’s original 2010 second round draft selection last week more than suggested the Leafs had an interest in Boston Bruins restricted free-agent forward Phil Kessel.

The trade completed the required compensation needed – 1st, 2nd and 3rd round picks in return – should Toronto sign the restricted free agent to an offer sheet.

But don’t jump to conclusions so fast, says the Maple Leafs general manager.

"I do not contemplate an offer sheet on Phil Kessel at this time," Burke said Tuesday, following the official opening of the new Leafs and Marlies practice facility. "I don’t know what the next step is there. I think it is clear to everyone we are trying to upgrade our forward group. We’ll see what happens."

Burke was not closing the door by any stretch on landing Kessel and says that he continues to have dialogue with Bruins counterpart Peter Chiarelli.

In fact, he said he expected to speak with the Bruins GM again on Tuesday, and did not want the former Senators front office man to be blindsided by any kind of Toronto interest in the 21-year-old.

Consider this on how open the door is on a potential move to land Kessel: Burke said the club gave up the two picks to Chicago last week – a second and a third in 2011 "because it puts us in position to influence some things that may happen."

Burke was clear that the team hopes to deal draft picks – not present players (defencemen being the only true candidates in a move) – for a top-six forward, should they pull the trigger.

Likely, he indicated, no transaction will be made until training camps are well underway league-wide.

Over the next week or two, should teams realize they need to make changes – be it because of injuries or simply management not being happy with the talent they have in house – Burke expects that some moves could begin.

"Every (other team) wants to see what they have right now. Most guys want to get into camp and see what (talent) they have and then the phones start to ring," said Burke. "Right now I’m doing the seed work, trying to talk to every team before camp starts. See what they need, take notes and see what happens."

Regardless of whether Kessel becomes a Maple Leaf before opening night, Burke has a lofty forecast for the club in his first full season as the general manager of the team.

"We have higher expectations for this group. It’s not the same group. We’ve made some changes. It is our goal and our intent to make the playoffs," said Burke. "We think we’ve made some major changes. We think we’re better, bigger, tougher. We think our goaltending is healthy and deeper. So that’s our goal and that is our intention."

Burke also said in his estimation that Mikhail Grabovski and Matt Stajan have emerged as top-six forwards, and he is now looking for bottom-six forwards.

"If you write that we don’t have top-six forwards, write that. I don’t think you are right. I think you are incorrect," said Burke.