For the second the year in a row, it looks like Le'Veon Bell and the Pittsburgh Steelers are going to get into a contract showdown. 

The team has informed Bell that he'll be hit with the franchise tag if the two sides don't agree to a long-term deal by Tuesday's 4 p.m. deadline, and if Bell's recent comments to ESPN are any indication, it doesn't sound like that long-term deal is going to happen by then. 

"We're not coming to a number we both agree on -- they are too low, or I guess they feel I'm too high," Bell said. "I'm playing for strictly my value to the team. That's what I'm asking. I don't think I should settle for anything less than what I'm valued at."

After pulling in $12.12 million under the franchise tag in 2017, Bell's pay will get a 20 percent bump to $14.5 million if he has to play the 2018 season under the tag. Although that's a lot money, Bell has made it clear that he doesn't want to play under the tag and that he wants the security that comes with a long-term deal. 

Back in January, Bell threatened to retire if the Steelers asked him to play under the franchise tag again and with the franchise tag deadline now less than 24 hours away, he said that retirement is still on the table. 

"I just have to decide if I'm going to play when the time comes," Bell said.

The Steelers made a pretty generous offer to Bell in 2017 that would have paid him $42 million over the first three seasons, but he turned that down, despite the fact that even his mom wanted him to sign it. 

"I'm the one to bet on myself. And I'll do it again," Bell said. "I understand how the Steelers do contracts. Last year, I was pounding the table on guaranteed money. That's not the case. If I'm not getting guaranteed money, I want a lot more up front. ... It's year-to-year with the Steelers. Essentially if I sign a four- or five-year deal, I'm playing four or five franchise tags."

The one thing that should give Steelers fans some optimism is that Bell does believe a deal will eventually get done. If the Steelers tag Bell on Tuesday, the two sides will have until July 16 to work out a multi-year deal. 

"Earlier I said I felt we would get one done, and this year we are a lot closer than last year," Bell said. "In good spirit, I feel we can get something done. But unless something drastic changes, it won't be [this week]."

The reason negotiations have been difficult is because Bell wants to be paid for playing two positions. Bell recently told former Steelers teammate Ike Taylor last summer that he was seeking a deal worth roughly $15 million per season. According to Taylor, Bell wants to be paid as a No. 1 running back and a No. 2 wide receiver. 

In 2017, Bell ranked third in the NFL with 1,291 rushing yards and also tacked on nine touchdowns. Bell also caught 85 passes last season, which led all running backs and ranked 10th overall in the NFL.

If the two sides can't work out a deal, that could be trouble for the Steelers. Bell has already proven that he's willing to sit out for a substantial amount of time if he has to play under the franchise tag. Last season, Bell didn't report to the team until Sept. 1, which was just nine days before the Steelers played their regular-season opener.