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NBC Sports made Bill Walsh an offer he couldn`t refuse.

Walsh, who coached the San Francisco 49ers to three Super Bowl championships, resigned Monday as the team`s executive vice president to join the network as its top pro football analyst.

Walsh, 57, had moved into the 49ers` front office after capturing last January`s Super Bowl, leaving the coaching to George Seifert.

When NBC approached Walsh about becoming its top analyst, Walsh accepted. Walsh will replace Merlin Olsen.

A statement from NBC Sports President Dick Ebersol and Executive Producer Terry O`Neil ”confirmed that Bill Walsh has resigned as executive vice president of football operations for the San Francisco 49ers to join NBC Sports as the No. 1 football analyst, working with play-by-play man Dick Enberg.”

The network said further details would be announced Saturday in Los Angeles.

O`Neil had been critical of Olsen`s work in his book, ”The Game Behind The Game.” Just two months ago, O`Neil said in an interview that he had talked to Olsen about his ”deficiencies.”

”Where Merlin`s concerned, we had a great talk about how we can do football better in terms of supporting him and creating the environment that we did at CBS in `81,” O`Neil said. ”To give him access to players and coaches. Give him all the production support he needs to be as good as he can be.

”The situation`s not nearly that bad at NBC. Their product is really pretty good. We just have to put a new system to it a little bit and maybe a little tougher work ethic.”

With Walsh, an avowed workaholic, work ethic won`t be a problem.

In the meantime, Olsen was unavailable for comment Monday night.

Jerry Walker, a 49ers spokesman, said he hadn`t heard officially that Walsh was leaving but said he`d talked to NBC Sports officials. ”They said the deal should be completed soon,” Walker said.

Stephen Kay, Walsh`s lawyer, earlier Monday told KGO-TV in San Francisco, ”He needs a challenge and misses coaching.”