According to league sources and an article in the Philadelphia Daily News, Eagles impending free agent wide-receiver DeSean Jackson's "opinion of his worth" is "night-and-day different" from the Eagles'.

It seems like both the Eagles and Jackson's people have a different view of what his worth might be at this time.  Jackson had said he would be open to playing under the franchise tag during the 2012 season.  The question is however, are the Eagles willing to pay him the league average of the top-five wide-outs in the league, roughly $9.5 million.
There have been many debates among NFL experts about what Jackson's worth is, but in my opinion and number one wide-receiver he is not.  Is he a top play-maker in the league, sure, and he sure showed his value to the team when he was suspended during the Arizona game.
Sometimes his numbers don't tell the whole story, sometimes his lack of numbers helps others.  The Eagles have a real issue on their hands and this could get ugly.  However, for now, there seems to be very little progress between the two sides.