The Dallas Cowboys are playing great this season.

At 7-3, the Cowboys are set to make their first postseason appearance since 2009, when they finished 11-5. Although this season isn't over just yet, Jerry Jones (owner, president, CEO, general manager) has a lot of critical decisions to make this offseason.

Both Dez Bryant and DeMarco Murray are playing outstanding this season. However, both Bryant and Murray are scheduled to become unrestricted free agents at the end of this season. Many people believe the Cowboys will use the franchise tag during the offseason. A franchise tag can only be used by a team once per season.

So, should the Cowboys pay more attention to Bryant or Murray?

Since drafting Bryant in the first round in 2010, he has been one of the best wide receivers in the NFL. Bryant has caught 48 touchdowns in the 55 games he has started in his young career. Bryant is also on pace for his third consecutive 1,000 yard season. He may not be the second coming of Michael Irvin, but Bryant gets the job done.

Bryant is Tony Romo's favorite target, and he can do just about everything. Bryant is a deep threat, a very physical receiver and his yards after the catch are among the best in the league. Bryant can also stretch the field with his vertical route running. Letting Bryant go would be extremely detrimental, especially with tight end Jason Witten getting older.

Bryant recently said, "I am a very loyal person, but just don't test my loyalty." Trying to save money could result in Bryant leaving for another team. Unlike Murray, Bryant doesn't have a long history with injuries, and he has won more games for the Cowboys than Murray has. As good as Murray is and can be, he does still have a fumbling issue.

But the Cowboys have to explore all options. Maybe Murray is a better choice going forward.

Murray's contract expires at the end of this season, as well, and he will be getting a huge increase in salary. Murray's salary was just over $1.4 million this season, and plenty of NFL teams will be willing to give him a large contract.

The Cowboys have the No. 1 overall rushing attack in the league this season. As good as Bryant is, Murray, not Bryant, is the one running the Cowboys to a 7-3 record after 10 games. Murray is the only Cowboys running back to rush for 1,000 yards in a season since Julius Jones did so in 2006. Losing Murray would hurt the Cowboys maybe more than losing any other player. Jerry Jones remembers 1993. That year the defending Super Bowl champion Cowboys decided not to pay Emmitt Smith a larger contract, and it took its toll. The Cowboys lost their first two games of the season, and Jones finally gave in. Upon Smith's return, the Cowboys rode Smith to another Super Bowl victory, and Smith won the league Most Valuable Player award that season.

Will history repeat itself?

Although Bryant is an elite receiver, Romo has shown he can manage the offense without him. Without Murray, the Cowboys have absolutely no rushing attack.

The best scenario for the Cowboys would be to keep both Bryant and Murray, but salary cap restrictions may prohibit that. Romo is still under a seven-year contract that has him making $120 million and $55 million of it is guaranteed. That contract does not expire until 2020. The Cowboys also have a very talented offensive line. If the Cowboys "break the bank" on both Murray and Bryant, they run the risk of losing the core of their team, the offensive line.

This offseason should be an interesting one for the Cowboys.

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