The Cowboys and Dak Prescott apparently aren’t close on a new deal, but how far apart they are remains a question.

The Cowboys have said they have made what they consider to be “solid” offers to Prescott, Ezekiel Elliott and Amari Cooper, which would rank them “at least in the top five” at their respective positions. That would mean more than $30 million per season for Prescott.

NFL Media reported Monday, though, that Prescott is seeking an annual average of $40 million per season.

A PFT source quickly shot down the report, saying it is false based on either new money or total value at signing.

Russell Wilson became the league’s highest-paid player in April when he signed a four-year extension with the Seahawks worth $140 million. It gave him a new-money average of $35 million per year.

Ben Roethlisberger, Aaron Rodgers and Carson Wentz rank below Wilson in average annual salary. Matt Ryan’s average of $30 million per season ranks him fifth.

A report in June said Prescott’s agent, Todd France, had broached the idea of $34 million a season. Prescott was drafted in the fourth round, so the final year of his rookie deal has him making only $2.025 million in 2019.

Both sides have expressed optimism at getting a deal done. At some point.

Whatever the number is, Prescott is expected to become the highest-paid player in team history but not the highest-paid player in NFL history.

Prescott is 32-16 as a starter in the regular season, with 10,876 passing yards, 67 touchdowns, 25 interceptions and a 96.0 passer rating, so he is vastly underpaid as it stands now.