Here's what the Patriots have offered Christian Gonzalez, according to the latest wiki updates:
The offer: Patriots owner Robert Kraft publicly announced a record contract offer that would make Gonzalez the highest-paid cornerback in NFL history. Kraft said the offer is "coincidentally, the highest contract in Patriots franchise history" (from the Christian Gonzalez page).
The ballpark: To reset the market, it has to clear Trent McDuffie's current top-of-market deal at $31M/year. Gonzalez himself has been seeking $35M+ annually, and the Patriots have signaled they're willing to pay market rate.
So the exact number hasn't been disclosed, but it's a record Patriots deal north of $31M/year. As of July 25, negotiations were making concrete progress after weeks of camp prep — though the two sides kicked things down the road through OTAs and minicamp before Kraft went public with the offer.