The Chicago Bears have broken off negotiations with first-round draft choice William Perry, and General Manager Jerry Vainisi said yesterday the team will play without the defensive tackle from Clemson.

Twice within the past week, the Bears appeared to have reached agreement with Perry and his agent, Jim Steiner, but each time Perry came back with a request for more money, Vainisi said.

"We are through negotiating and will play without Mr. Perry," Vainisi said. "If he misses any more camp, he's not worth anything to us anyway because of his lack of conditioning."

Perry, nicknamed "The Refrigerator" because of his bulk, is listed at 6 feet 2 and 318 pounds in the Bears' media guide but often played at a heavier weight in college.

Cowboys: Running back Tony Dorsett did not report to training camp as scheduled yesterday afternoon and will meet in Dallas next week with Internal Revenue Service officials to discuss his tangled finances, a club spokesman said.

Dorsett was scheduled to report to camp Wednesday but received a 48-hour extension. However, Cowboys President Tex Schramm, who talked with Dorsett by telephone for 40 minutes yesterday afternoon, said the All-Pro running back will not arrive at training camp until his finances are settled.

Dorsett, who owes $414,000 to the IRS, could be fined $1,000 a day until he arrives at camp, but no decision on the fines has been made by Cowboys Coach Tom Landry.

49ers: Defensive back Mario Clark has decided to retire after 10 years in the NFL. Clark, 31, came to San Francisco in a 1984 trade after eight years with the Buffalo Bills, where he started 113 of a possible 117 games. He started six and played in 11 of the 49ers' 16 regular-season games last year.

Coach Bill Walsh told the team of Clark's decision at a meeting prior to afternoon practice. "An outstanding veteran is retiring from the sport today," Walsh said. "He was one of the reasons we made it to the Super Bowl last year and I'm sure we will all miss him."

The players responded with a standing ovation.

Lions: The team put running back Billy Sims and two other regulars on the physically-unable-to-perform list. Sims is recovering from knee surgery, guard Homer Elias has a pulled stomach muscle and tight end Rob Rubick is recovering from back surgery and knee problems.

Raiders: Linebacker Bob Nelson, a starter the last three seasons, walked out of camp in a salary dispute. Nelson, 32, had reported to camp with the team's veterans Thursday night. He participated in meetings Friday but was not allowed to practice because he is not under contract.

Jets: New York picked up a punter and a lineman and placed three players on the physically-unable-to-perform list.

Injured and unable to practice are fullback Tony Paige, who broke a knuckle on his right hand; guard Stan Waldemore (knee), and tight end Glenn Dennison (back).

Punter Bob Grupp was signed as a free agent from the U.S. Football League's New Jersey Generals. The Jets also acquired Pete McCartney, a 6-6, 263-pound tackle from Louisville who had been waived by Dallas.

Eagles: Owner Norman Braman played down a mass boycott at training camp yesterday, saying the team will be "100 percent" next week despite an austerity policy that has angered 11 veterans and two draft choices.

The veterans -- including star wide receiver Mike Quick and running back Wilbert Montgomery, who have asked to be traded -- failed to show up for training camp yesterday for the second day to protest Braman's frugality.