Bill Walsh, who led the San Francisco 49ers to a record 15 regular-season victories, has been voted United Press International's National Football Conference coach of the year. Walsh collected 28 votes from the football writers, followed by 14 1/2 for Bill Parcells of the Giants. Joe Gibbs of the Redskins got two votes.

Mike Singletary, middle linebacker of the Chicago Bears who made a team-leading 116 tackles this season, was voted UPI's NFC defensive player of the year. Singletary edged New York Giants outside linebacker Lawrence Taylor in voting by NFL writers, 21 votes to 16.

End Mark Gastineau of the New York Jets, who had a league-high 22 sacks, was voted UPI's AFC defensive player of the year, outpolling Seattle defensive back Kenny Easley. Gastineau received 24 of 56 votes . . .

The A.N. Pritzker family of Chicago has made a "top of the heap" offer for the New Orleans Saints, according to family negotiator Denzil Skinner, who would not disclose the amount of the offer.

"It is right at the top of the heap of what other clubs have sold for recently. It is a very realistic one," Skinner said.

Skinner said the offer was delivered to the Houston offices of team owner John Mecom Jr., but he didn't expect an immediate response from Mecom or his chief negotiator, Thomas Thompson.