The and quarterback have been working on a new deal for quite some time, and a potentially tempting offer reportedly just landed on Prescott's desk. , the Cowboys are prepared to make their quarterback one of the highest-paid players in history.Watkins reports that the Cowboys met with Prescott's representation twice since the the NFL combine -- which ended March 2. Recently, Brad Hand Jersey they reportedly offered Prescott a contract which includes an average salary of $33 million with $105 million guaranteed. This contract would exceed ' deal in both total money and guaranteed money. of the 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. Brandon Guyer Jersey 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 po sible that If Prescott does not accept this offer, the Cowboys might have to go Danny Salazar Jersey the route of the franchise tag. Last month, Ian Rapoport reported that if the Cowboys were to tag Prescott,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 Blank Jersey 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 po sible 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 Bradley Zimmer Jersey Sports NFL Insider Jason La Canfora's that makes sense for both Prescott and the Cowboys, as well as Joel Corry's .)