The Dallas Cowboys have been one of the best teams in the league this season.

Playing the Green Bay Packers for the chance to go to the NFC Championship game, the Cowboys are having one of their best seasons of the 21st century.

Still, there's always business to take care of.

Both DeMarco Murray and Dez Bryant are in the final year of their contracts and are scheduled to become free agents at the end of this season. With Murray and Bryant on the team, the Cowboys had the fifth highest scoring offense in the league. There's no doubt both Bryant and Murray work well together and create an extremely balanced attack, but the owner (and general manager) Jerry Jones will most likely have to make a huge choice.

With Tony Romo having such a large contract and the team's powerful offensive line about to get a huge pay upgrade, salary cap restrictions will hinder the Cowboys from signing both Murray and Bryant to a long-term contract.

So, what should the Cowboys do?

Most fans and NFL experts believe the Cowboys should (and will) use the franchise tag on Murray and reward Bryant with a long-term contract.

Now, that's not to say Murray isn't worthy of a large contract, but Dez is . . . well, he's Dez. Murray has a lot more injuries than Bryant, and hasn't produced for the team nearly as long. Bryant has eclipsed the 1,200 receiving yard mark and 85 catches in each of the last three seasons. Bryant's 41 receiving touchdowns in the last three years are the most in the NFL during that time span.

Each NFL team gets one franchise tag per season.

The value of running backs have been dropping dramatically, and they don't last nearly as long as elite wide receivers. It's not a knock against Murray, but with the best offensive line in front of him, the Cowboys have to keep Bryant for a reliable deep threat. Both Bryant and Murray are each 26 years old, but running backs are very rarely successful past the age of 30.

Using the franchise tag on Murray would automatically keep him in Dallas for next season and allow the team to give Bryant a long-term contract.

On the other hand, there are some who believe the franchise tag will be used on Bryant, and a long-term deal will be rewarded to Murray.

According to multiple reports, Jones won't hesitate for a second using the franchise tag on Bryant, if the two sides can't agree on terms.

"It's all about respect. It's all about respect. ... I am a very loyal person, but just don't test my loyalty" Bryant said. As much as Bryant loves playing with Tony Romo in Dallas, there will be plenty of offers from various teams from around the league this offseason.

Many Cowboys fans remember what happened in 1993. After winning the Super Bowl, running back Emmitt Smith held out asking for a new contract. Jones didn't give in, and the Cowboys began the season 0-2 without him. Eventually Smith and Jones came to an agreement, and the Cowboys finished the year 12-4 on the way to another Super Bowl victory. Would losing Murray in the future have the same impact?

There's no doubt both Murray and Bryant deserve new contracts, but salary cap restrictions will most likely prohibit the team from signing them both to a large deal. Doing so could be extremely detrimental to the offensive line in the future. The franchise tag is a powerful tool for general managers, and odds are either Bryant or Murray will get it this offseason.

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