Coach Don Shula of the Miami Dolphins said yesterday he was tentatively offered $1 million a year to coach the USFL's New Jersey Generals, the same team that signed Heisman Trophy-winner Herschel Walker to a huge contract.

Shula said he received three telephone calls last week from representatives of the U.S. Football League team trying to determine whether he would be interested in taking the job in 1984. "The calls weren't from the principal owner but from people who are close to the situation," said Shula, also a vice president of the Dolphins.

Shula said he was tentatively offered $1 million a year--more than double the salary of any NFL coach. He refused to say whether he was interested in the Generals' offer. His contract with the Dolphins runs out Feb. 28 unless he and team owner Joe Robbie reach agreement on a new one before then.

"At the present time, my contract here has not been settled," he said. "I'm certainly going to give Joe every opportunity to work it out here. However, in the event that it's not worked out here, I have to certainly keep all my options open."

Robbie could not be reached for comment.

Chuck Fairbanks is the Generals' current coach. A report by the Boston Globe yesterday said Fairbanks would be fired this week.

Last Thursday, Donald Trump bought the Generals for an estimated $10 million. He promised the team would have a top coach, but would not say if that meant Fairbanks would be replaced. The Generals were 6-12 last season.