League executives try to make sense of Dak Prescott's contract situation

The Cowboys probably won't extend quarterback Dak Prescott this offseason, and league executives tried to explain why Dallas is refusing to give him a new deal.

In a column assessing free agency for each team, The Athletic's Mike Sando noted Prescott could become the first player in league history to earn $60M per year on his next deal. Perhaps the Cowboys want to lower the price.

"If the guy wants $60 million a year, you know what we are going to do instead?" one exec told Sando. "We are going to have an average team, and you are going to play worse and we are going to get you at a better price."

During the first wave of free agency, the Cowboys made one addition, signing former Pro Bowl linebacker Eric Kendricks to a one-year, $3M deal. They also let stars, including running back Tony Pollard (Titans) and offensive tackle Tyron Smith (Jets), walk.

However, it makes no sense to sabotage a team that's won 12 or more regular-season games for three straight seasons.

Another exec suggested Dallas might want to see Prescott, 30, deliver in the playoffs before giving him a new deal. Per CBS Sports' Douglas Clawson, he's 2-5 in the postseason, tied with Billy Kilmer and Alex Smith for the worst playoff record in league history (min. five starts).

"There is a deal to be made," the exec said, via Sando. "It's just a matter of whether they will want to do it. At that level, you need to win because of the quarterback, and they have not done that enough when it has mattered, in the playoffs."

Still, letting Prescott play out the final year of his deal — which contains a no-trade and no-tag clause — carries risk. Assuming he enters free agency in 2025, teams will be interested in the three-time Pro Bowler, who finished second in MVP voting last season.

The Cowboys aren't in a position to replace Prescott. They have the 24th pick in the draft, and top QB prospects, such as USC's Caleb Williams, LSU's Jayden Daniels and North Carolina's Drake Maye, should be off the board when they make their selection.