Sam Walker is understood to be preparing to honour his existing contract with the Sydney Roosters, despite the club leaving the door open for the halfback to pursue an immediate exit following a stunning contract backflip.

The 24-year-old is contracted to the tri-colours until the end of the 2027 season, meaning he is now likely to enter the final year of his deal without a long-term future secured at the club.

As revealed by the Sydney Morning Herald, the Roosters withdrew their multi-million-dollar extension offer after Walker's management attempted to negotiate an improved deal, with chairman Nick Politis understood to have instructed the club's recruitment department to pull the offer from the table.

The proposed three-year, $4.2 million extension would have been the largest contract offer in the club's history, despite sources informing the publication that Walker sat behind James Tedesco, Mark Nawaqanitawase, Robert Toia and Naufahu Whyte in the club's talent pecking order.

The shock decision, announced on Monday night, has thrown Walker's future into uncertainty, with the halfback and coach Trent Robinson understood not to have spoken since the development emerged.

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Unless the two parties can find a way to re-engage in negotiations and revive the offer, 2027 is now shaping as Walker's final season in the red, white and blue.

Walker has also endured a frustrating end to his international campaign, having been overlooked for Australia's final World Cup group match against the Cook Islands, with Kevin Walters instead opting for Cameron Munster and Tom Dearden in the halves and Ethan Strange on the bench for a potential debut.

The halfback is nevertheless expected to return to Bondi following his mandated post-World Cup rest period, with his return to pre-season training anticipated around late December or early January.

While an immediate departure has not been ruled out, the Roosters are understood to be unwilling to pay a significant portion of Walker's contract to facilitate an exit, further complicating any potential move before the 2027 season.

Speculation linking Walker to a possible swap deal involving North Queensland Cowboys halfback Tom Dearden has continued to circulate, with such an arrangement potentially representing the most realistic pathway for Walker to leave before the end of his current contract.

With other clubs facing significant salary cap challenges in attempting to accommodate the halfback at short notice, finding a suitable destination could prove difficult.

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SYDNEY, AUSTRALIA - AUGUST 23: Hugo Savala playing in the NRL match between Penrith Panthers and Sydney Roosters at CommBank Stadium, on August 23, 2025, in Sydney, Australia. (Photo by Joshua Davis/Zero Digital Sports)

Should Walker depart early, Hugo Savala and Toby Rodwell would be among the leading candidates to take control of the Roosters' halves, leaving the 2026 premiership winners facing the prospect of an entirely new pairing after Daly Cherry-Evans announced his retirement.

For now, however, Walker appears set to remain at the club and see out his existing deal, leaving both parties to navigate an increasingly awkward situation over the next 12 months.

Whether the Roosters and their current halfback can repair their relationship and salvage a longer-term future together remains to be seen, but the immediate expectation is that Walker will return to Bondi and prepare for the 2027 campaign.