By Marc Thaler
Sports Editor

Sometimes, the best place to begin is at the end. This is one of those times.

The following were my closing thoughts from a recent column regarding the possibility Theo Epstein could walk away from his position as general manager of the Boston Red Sox:

Once again, management has dropped the ball in its attempt to strike a deal with an integral member of Boston’s operation. It’s one thing to let athletes test the free-agent market. It’s quite another to take an identical approach with the mastermind responsible for bringing many of those athletes to Boston.

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Those words appeared in the Oct. 20 edition of this newspaper – a full 10 days before Epstein announced his resignation on Halloween.

How I wish the theme of this column, as it relates to Theo’s contract talks, fell under the heading of Better Late Than Never. Clearly, that’s not the case.

Since Theo stepped down, most fingers in the Blame Game point to Red Sox management, in particular CEO Larry Lucchino, as the culprit in this catastrophe.

It would be foolish to argue Lucchino wasn’t largely responsible for this debacle of the highest order. There’s no question he was a major player. Whether he leaked information about the negotiations with Epstein, or someone in the CEO’s camp was guilty of loose lips, Lucchino is a direct link to the loss of a great GM.

However, for all the speculation about Theo’s inability to trust his mentor, or Lucchino’s unwillingness to provide his prodigy with more power, nobody can say with absolute certainty that either issue was the reason for Epstein’s exit.

Theo’s explanation for leaving the Red Sox revealed little, if anything, while Lucchino avoided the public spotlight following this high-profile divorce.

It’s entirely possible the public may never truly know the truth.

That said, here’s what we do know: All of these problems may never have surfaced – but could’ve been corrected, nonetheless – had the appropriate person taken care of business in a timely manner.

Point plenty of fingers at Lucchino, he definitely deserves his share. But the real blame lies with the team’s principle owner.

I don’t care that John Henry fell on the sword at Epstein’s Nov. 2 press conference, taking the heat for this severed relationship. Actions, so I’m told, speak louder than words. When it counted most, when his genius GM deserved better, the Big Boss of the BoSox buried his head in the sand.

The Red Sox had an entire calendar year to construct a deal that paid Epstein handsomely and gave him more freedom to operate. If the road turned bumpy during negotiations, at least there’d be time to iron out the wrinkles, smooth any rough surfaces.

Waiting until the last minute proves that, like cream – best symbolized by Bob Kraft’s football front office – blame also rises to the top.

Would the Patriots ever allow contract talks with key personnel to continue into the 11th hour?

Flat out, Theo Epstein should’ve been signed to an extension during spring training, before Johnny Damon stepped into the batters’ box in the Bronx to start the 2005 season. Better yet, he should’ve been re-signed on Oct. 27, 2004, the night Epstein’s hometown team won the World Series.

The reason for those champagne showers that took place in St. Louis should’ve been twofold. Along with celebrating a title many fans figured to be unattainable, the locker room party in the fall of ’04 should’ve reflected the organization’s ability to keep Epstein around for years to come.

Instead, needless procrastination led to Epstein’s permanent vacation from Yawkey Way.

And the weight of everything gone wrong rests squarely on the shoulders of a specific billionaire businessman.