Cowboys executive vice president Stephen Jones said at the combine in February that the organization has already budgeted a "significant contract" for Pro Bowl running back Ezekiel Elliott in the future.
At the time, Jones specifically mentioned the deal Todd Gurley signed with the Los Angeles Rams last July. Gurley's four-year contract was for $60 million with $45 million guaranteed, the largest ever given to a running back.
"He's right there at the top of the best in the business, if not the best," Jones said of Elliott in February. "We certainly saw what Gurley got paid, and we know that's probably where it starts, and we'll go from there.