These are touchy times for Brian Burke. He is a man’s man, to whom a firm handshake and good character are worth everything.

He’d love to make that Group II offer for Phil Kessel. But before he could ever make such a move, enough media announcements and public proclamations must occur so that when he does tender the offer, no one can throw Kevin Lowe and Dustin Penner back at him.

And believe us: you don’t want anyone throwing Dustin Penner at you.

"My objection was I got blindsided by (the Penner offer) at a time that I thought was inappropriate," Burke told reporters when asked how his pursuit of the Bruins’ Kessel is different than the Edmonton Oilers’ Group II acquisition of Penner two years ago (Burke was GM of the Anaheim Ducks back then).

"This entire process has involved dialogue with (Boston GM) Peter Chiarelli. There has been no blindside or backdoor like Kevin Lowe did."

Let us make no bones about it — the Penner deal was a disaster for Lowe and his Oilers.

It was, in fact, a signing clouded in desperation after Lowe’s $50-million offer for Tomas Vanek had been matched by the Buffalo Sabres. And had Lowe done more homework inside the Anaheim organization, he might have discovered that the young winger was considered to be habitually overweight and out of shape, traits that have earned him the nickname Dustin "Penne" in Edmonton.

At the time, Burke labelled the signing "an act of desperation (by a GM) fighting to keep his job."

He proceeded to carve Lowe publicly at every opportunity, and to this day does not speak with the now Oilers president.

In the meantime, however, Burke finds himself where Lowe was back in ’07: at the helm of an organization that has drafted poorly, that lacks in talent, and which was unable to land the offensive punch it coveted through more traditional Group I free agency.

And there sits Kessel.

A nifty scorer who is property of a division rival — even better, the defending Northeast champs — and could perhaps speed up the slow process of rebuilding the Toronto Maple Leafs.

And so we peek through a window into Burke’s world, where it is difficult to live up to one’s own oft-bellowed standards.

Said Burke on Tuesday, just days after re-acquiring the necessary 2010 draft pick that enables the Leafs to become Group II players: "I do not anticipate an offer sheet for Phil Kessel at this time."

This means Burke’s got to soften the landing pad considerably before doing what Lowe did, and reeling in Kessel. That process, as Burke points out, involves "dialogue" with Chiarelli, for some reason.

What could he possibly be saying that might not be perceived as collusion?

"By the way Peter, how high are you willing to go with your offer to Kessel?"

Or, "Pete, I’m just writing an offer sheet for five years, $25 million. I just thought it a point of professional courtesy to let you know."

Or even, "Peter, I’m coming after Kessel."

We’ll say this: if the NHLPA pulls its collective head out of its butt before this deal sneaks past, they should be making some phone calls. Considering Burke’s complaints that Lowe overpaid for Penner, thus raising the salary bar for those of his ilk, then the PA should be eager to know if any discussions between GMs involves establishing a perhaps more cost-effective level for Kessel.

In fact, we’re e-mailing this column straight to our choice as the next union leader, Bonnie Lindros.

Burke is one of the most competitive men we’ve ever met. He sweats while watching a rugby game on TV — we’ve seen it.

But does warning a fellow GM that you intend to legally acquire one of his players have any place in the same sentence with the word "competitiveness?"

In this case, might the words "honourable" and "collusion" amount to the same thing?

Then there is this sermon from the mount that Burke is reminded of, everybody’s favourite hit, where Burke promises not to mortgage the Leafs’ future by trading away draft picks.

This move could cost him a first-, second- and third-round pick. All for a player deemed expendable by Boston, who drafted him and knows him better than anyone else.

So Burke will go about this acquisition in his own way, much preferring to hammer out a trade with Chiarelli that could spare Burke his draft picks and the sticky business of justifying a Group II lunge that he condemned so fervently only two years ago.

The problem, of course, is that he doesn’t have very many good players. So trading for Kessel would amount to one step forward, and at least one, maybe two back.

And trading away three draft picks in one fell swoop would be downright hypocritical, after all those lectures in which Burke scalded previous Leaf managers who had done exactly that.

Yes, heavy is the head that wears the crown.

Particularly heavy this week, as Burke tries to live up to all those standards he has set over the years.