However, Dubas said he is not concerned by the possibility of another team targeting Matthews or Marner with an offer sheet.
"Our salary cap situation is set up that we could defend any of those threats with no worry at all," Dubas said. "(Offer sheets have) become a huge topic of late, but I spend zero percent of my time having any worry about that. If a team wants to go down that path with us, that's the way it goes. Our goal is to continue to work with these players; the players have both stated they want to be here, and it's our goal to continue to work with them and their agents towards an agreement."
Though Matthews and Marner have generated a lot of focus about potential offer sheet targets, Dubas pointed out Toronto is far from the only team facing negotiations with elite-level restricted free agents. Patrik Laine and Kyle Connor of the Winnipeg Jets, Mikko Rantanen of the Colorado Avalanche, Matthew Tkachuk of the Calgary Flames, Brock Boeser of the Vancouver Canucks and Brayden Point of the Tampa Bay Lightning are just some of the other impending restricted free agents having a successful season who will require new contracts for 2019-20.
"When I look around the League right now, for whatever reason, it seems like the Toronto Maple Leafs are the only team that is going to be a target of an offer sheet," Dubas said. "Seems interesting to me, but there's about a third of the teams that have a very highly talented RFA and some have more than one as we do."
Contracts for Matthews and Marner are not the only business Dubas faces, though. Defenseman Jake Gardiner, who is in the final season of a five-year $20.25 million contract, could become an unrestricted free agent July 1 and remains a player the Maple Leafs would like to try to retain. However, the Maple Leafs general manager suggested Matthews and Marner are more likely to be dealt with first.