Ron Jenkins/Associated Press

The Dallas Cowboys recently met with Dak Prescott and reportedly made the two-time Pro Bowl quarterback a contract offer.

Per Calvin Watkins of the Dallas Morning News, the Cowboys' proposal to Prescott included $105 million guaranteed and would be worth an average of $33 million per season.

Watkins noted Cowboys officials have met with Prescott's representatives twice since the end of the NFL Scouting Combine.

That is at least a positive sign for their negotiations after Cowboys vice president Stephen Jones told reporters on Feb. 24 they hadn't met or negotiated with Prescott's agent since September.

One potential issue for all pending free agents trying to negotiate contracts with their current teams is the collective bargaining agreement.

Reporting about discussions between Tom Brady and the New England Patriots, ESPN's Adam Schefter noted it's "hard to try to structure a contract without knowing what [the] rules will be."

Clarence E. Hill of the Fort Worth Star-Telegram reported in early February that Prescott is looking for a deal that will pay him at least as much as what Russell Wilson received from the Seattle Seahawks. Wilson signed a four-year extension last August with $107 million guaranteed and worth an average of $35 million annually.

Prescott, 26, is coming off the best season of his career after throwing for 4,902 yards and 30 touchdowns with a 65.1 completion percentage.