The Dallas Cowboys are currently strategizing a lucrative contract extension for offensive lineman Tyler Smith, who has established himself as one of the top guards in the NFL at just 24 years old. With projections suggesting he could become the highest-paid offensive lineman in history, the Cowboys exercised his fifth-year option, securing him through the 2026 season at a salary of $21.27 million.

As Smith's prowess continues to shine, the Cowboys face a dilemma: they must balance the financial implications of a substantial extension estimated at $76 million over four years against the potential for a franchise tag in 2027 that could exceed $28 million. With his current base salary set at $2.5 million for 2025, accepting a $19 million per year deal may not be in Smith's best interest, especially given his trajectory toward proving himself as a top-three guard this season.