David Burns, the league's chief executive, said that the deal would be contingent on ITV Digital handing back the television rights to the Football League and allowing it to sell the rights to another broadcaster.
Speaking to BBC radio, Burns said: "If it is offering it [£100m] instead of a full £178m then you would have to have a think about it. The point is, is it offering it and giving us back the rights so that we can go to another broadcaster?"
It was reported at the weekend that the BBC and Channel 5 were considering a joint bid for the rights to Nationwide League should they become available. BSkyB is thought to be in the running to get hold of ITV Digital's subscriber list and call centre, if the business is liquidated.
Last week, ITV Digital's offer was upped to £60m from £50m, which it had steadfastly maintained was the maximum it could afford to pay for the two years' TV rights. The £60m offer was swiftly rejected by the league.
The league is threatening to reveal details of documents written by Carlton Communications and Granada, as it seeks to find out how much executives knew about the bidding process for the rights that took place in 2000.
ITV Digital is currently in administration. It was originally thought that it could slide into receivership as early as today. However, this could be extended if Granada and Carlton provide further funds. The company's administrator, Deloitte & Touche, could then decide whether to sell key ITV Digital assets piecemeal or to liquidate.
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