The Sydney Roosters have not ruled out potentially releasing Sam Walker for the 2027 season as the NRL's free agency has officially opened.

The club released a statement on Monday evening confirming that it withdrew its offer to keep the 24-year-old until the end of the 2031 season.

Trent Robinson was asked about potentially working on an extension again for Walker to stay, and the Roosters coach ruled it out.

“No, Nick made that pretty clear,” Robinson told Channel 7 on Friday night.

“We were pretty clear in those negotiations. We knew what we wanted.

“Sam did want more time, but don't forget we started negotiations in the middle of the year; they pushed it back to after the season.

“He's contracted next year; he's at the Roosters, he's just not there from 2028 onwards.

“Sammy's a Rooster until the end of 2027, and then he's off from 2028, and that's his decision.”

Although Walker wants to stay in Bondi for the 2027 season, the Roosters are willing to pay a subsidy to any club that wants Walker if they have funds for an off-season switch immediately, according to The Courier Mail.

The Kangaroos and Maroons halfback is reportedly on a $1.05 million base salary for 2027.

Walker's deal also includes a car, making his 2027 figure around $1.1 million.

The Roosters would be fine with the halfback to fulfil his deal in Bondi. However, they could potentially provide a subsidy of around $200,000 to $300,000.

This would see a rival club pay as low as $800,000 to bring the premiership-winning half to their club immediately.

Any immediate move would need Walker's say-so.

If Walker is released before the 2027 season, the halves would be Hugo Savala and a promising junior, Toby Rodwell.

The Roosters are expected to pursue Melbourne's Stefano Utoikamanu and the Dolphins centre Herbie Farnworth, while monitoring the situation surrounding Tom Dearden from the North Queensland Cowboys for a potential player swap, despite being contracted in Townsville until the end of the 2029 season, and Canberra Raiders five-eighth Ethan Strange, who is contracted at the club until the end of the 2028 season.