According to a tweet by John Heyman of SportsIllustrated.com, Adam Dunn will decline the Washington Nationals arbitration offer:
This announcement comes on the cusp of Dunn's agent, Greg Genske, announcing that the slugger will start negotiations at four years for $60 million, a deal significantly higher than the one the Nationals offered Dunn during the season. It appears as if Dunn wants to regain the money he lost in 2008 when the market collapsed forcing him to sign a two year $20 million contract with the Nats.
If this is the end of the line for the Nationals and Adam Dunn, Washington won't leave empty handed. As a result of the club offering him arbitration, they will receive both the first round pick of whatever team signs Dunn, and a compensatory sandwich pick between the first and second rounds.