FOXBORO, Mass. — The Cowboys have a decision to make with Dak Prescott, determining if and when to give him a long-term contract extension to make him one of the highest-paid quarterbacks in the league.

Prescott is 26 and an established starter. The Giants go into this season with Eli Manning, 38, once again at the helm of the offense and have rookie Daniel Jones, 22, waiting in the wings.

The Cowboys have noticed, and they aren’t exactly hoping for the best for Jones.

“I think it’s an interesting story to see how Jones is doing, and seeing how these young quarterbacks progress,’’ Cowboys executive vice president Stephen Jones said recently on 105.3-FM The Fan in Dallas. “I think you learn from it when you see how teams manage that, and certainly interesting to see those guys come around.

“You probably do have a little twinge of, ‘Well, I hope he’s not too good.’ I know when we were watching [Saquon] Barkley from afar, you say, ‘Whew, we’re going to be going up against that two times a year.’ But that’s part of the business. It’s also interesting to see how these young teams, or how these young quarterbacks are brought along.’’

This is the 15th consecutive summer the Giants and Patriots face each other to conclude their preseasons.

“Always a good opportunity for us against the Giants,’’ Patriots coach Bill Belichick said. “This is a good organization, a good football team.

“I think competing against them at the end of the preseason is always a good way to finish up the preseason, get ready to go and start the season.

“I think Coach [Pat] Shurmur’s done a great job down there, really returning to fundamentals, basics, and you can certainly see that in their play in all three phases of the game.’’

The Giants go in with a 3-0 record and can finish undefeated in the preseason for the first time since 2014, when they went 5-0 then won just six games in the regular season. No one pays much attention to winning this time of year, not even the young players. “Not really,’’ said second-year safety Sean Chandler. “It doesn’t count.’’