Service level agreement (SLA) plays an important role in realizing service-oriented application. With SLA negotiation mechanism, both parties namely the requester and the provider can exchange information of SLA parameters towards establishing an agreement. In this paper, we study the roles of both parties and focus on how service providers generate offers upon receiving the requests from service requesters. From the provider's perspective, the provider has to decide the right values to offer based on its current resource availability while aiming to satisfy the requester requirements (if possible). Therefore, in this paper, we propose an approach to addressing offer generation, including the architecture, the information modeling and the generation algorithm. We then provide a case study to illustrate the usefulness of the approach, followed by an analysis to justify the effectiveness of the approach.