The Denver Broncos are preparing to face the Carolina Panthers in Super Bowl 50 on Sunday, but regardless of the result, their main offseason priority will still be re-signing linebacker Von Miller.

Denver will use its franchise tag on Miller - not quarterback Brock Osweiler - and use the security that brings to negotiate a long-term deal with the 26-year-old, sources told Ian Rapoport of NFL Network.

One of the main reasons Denver will tag Miller is his desire to become the highest-paid defensive player in the league, reports Rapoport.

Miami Dolphins defensive tackle Ndamukong Suh currently holds that distinction. His contract averages just over $19 million a year, although that deal was arguably boosted by a free-agency bidding war.

Kansas City Chiefs outside linebacker Justin Houston is currently the highest-paid player at Miller's position, with a deal that averages nearly $17 million a year.

With his age and recent spectacular play, Miller has a strong case for at least receiving a deal that exceeds Houston's contract.

Miller has become one of the most fearsome pass rushers in the NFL during his five years in the league, racking up 60 sacks in 72 games.

The former first-round pick reminded the football world of his immense talent this postseason, registering 2.5 sacks in the Broncos' two playoff games. He put together one of the season's most dominant defensive displays against the New England Patriots in the AFC Championship Game.

If the Broncos do indeed use the tag on Miller, it will mean they will need to come to terms with Osweiler on a long-term deal before free agency starts, or risk losing him to another team.