The Dallas Cowboys and quarterback Dak Prescott have been working on a new deal for quite some time, and a potentially tempting offer reportedly just landed on Prescott's desk. According to Calvin Watkins of the Dallas Morning News, the Cowboys are prepared to make their quarterback one of the highest-paid players in NFL history. 

Watkins reports that the Cowboys met with Prescott's representation twice since the the NFL combine -- which ended March 2. Recently, they reportedly offered Prescott a contract which includes an average salary of $33 million with $105 million guaranteed. This contract would exceed Aaron Rodgers' deal in both total money and guaranteed money. Russell Wilson of the Seattle Seahawks most recently reset the market with his four-year, $140 million contract which included $107 million guaranteed -- $70 million that was guaranteed when pen hit paper.

According to Patrik Walker of CBS Sports, Prescott has been offered a contract with an average annual salary of $33 million before, but declined. It's possible that If Prescott does not accept this offer, the Cowboys might have to go the route of the franchise tag. Last month, Ian Rapoport reported that if the Cowboys were to tag Prescott, they would utilize the exclusive franchise tag.

The non-exclusive franchise tag is worth the average of the top five salaries at the player's position over the last five years, whereas the exclusive tag is worth the average of the top five salaries for the current year. Another big reason the Cowboys would likely use the exclusive tag is because Prescott would be unable to negotiate with other teams. Interestingly enough, the exclusive tag for quarterbacks this offseason is estimated to be around $33 million -- which reportedly is the exact figure the Cowboys offered to Prescott. 

It's also possible that the two sides wait until the new collective bargaining agreement has been established. NFL players are now voting on the proposed CBA, and have until Thursday to do so. (You can also check out CBS Sports NFL Insider Jason La Canfora's outside-the-box proposal that makes sense for both Prescott and the Cowboys, as well as Joel Corry's breakdown from an agent's point of view.)