The Kings and coach Mike Brown have exchanged numbers, but there still is no contract extension agreement between the sides.
Sacramento has made a three-year, $21 million contract offer to Brown, The Athletic's Shams Charania reported Thursday night, citing sources.
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Charania reported that the Kings' offer includes bonuses that could push the total value of the deal to $27 million.
Per Charania, Brown wants a contract that will pay him at least $10 million per season.
The latest news comes six days after ESPN's Adrian Wojnarowski reported that Brown and the Kings had tabled talks due to a gulf in negotiations.
Brown, 54, has one guaranteed year remaining on his current contract and is seeking an extension that would make him among the highest-paid NBA coaches.
NBA
On Wednesday, the Los Angeles Clippers and coach Ty Lue agreed to a five-year, $70 million extension, Charania and The Athletic's Law Murray reported, citing league sources.
The Kings have an important offseason ahead of them, and the first order of business is figuring out what the future holds for Brown, who is 94-70 in two seasons with Sacramento and broke the franchise's 16-season playoff drought.
For now, the sides appear to be far apart on contract terms.