The NFL franchise tag deadline is looming, and several key players have already been tagged, including Kansas City Chiefs OL Trey Smith and Cincinnati Bengals WR Tee Higgins, who received the tag for a second time. The Dallas Cowboys plan to franchise DT Osa Odighizuwa unless a long-term deal is reached. The franchise tag allows teams to retain players set to become unrestricted free agents, with exclusive, non-exclusive, and transition tags offering different contractual options.

Exclusive tags guarantee a contract of at least the average of the top five salaries at the player's position or 120% of their previous salary, preventing negotiations with other teams. Non-exclusive tags allow player negotiation, with their current team having the right to match any offer. Transition tags provide a one-year deal at the average of the top 10 salaries in the position without guaranteed compensation. The positional values for 2024 have been established, with quarterbacks earning a whopping $40.242 million, while running backs are set at $13.64 million.

The Carolina Panthers are poised to aggressively pursue free agents this offseason, targeting key players to bolster their defense. Notable names linked to the Panthers include Josh Sweat, who showcased his prowess in the Super Bowl and would address their pressing need for edge rushers. Osa Odighizuwa, a former Dallas Cowboy, also fits the bill as a top-tier defensive tackle to mitigate last season's woes in stopping the run. Additionally, the Panthers may look at Dre Greenlaw, whose injury history could make him a cost-effective option, and Nick Bolton, who might prefer to stay with the Kansas City Chiefs but could be tempted by a lucrative offer.

On the offensive front, Drew Dalman is a center prospect who can finally provide stability at a vital position where the Panthers struggled last year. The wide receiver corps could see a boost with Darius Slayton potentially joining, adding depth and versatility, even if he’s primarily seen as a WR2. The Panthers are keen to revamp their roster and inject new talent, aiming for a substantial impact next season.

With the conclusion of Super Bowl LIX, the NFL offseasons kick into high gear, focusing on the draft and free agency. For the Dallas Cowboys, the immediate challenge is addressing their roster, particularly with key players like defensive tackle Osa Odighizuwa heading into free agency after a strong performance this past season. Odighizuwa, who has been a stalwart on the defensive line since being drafted in 2021, recorded career-high stats last season, totaling 4.5 sacks and 23 QB hits.

Despite his success, Odighizuwa's future in Dallas is uncertain. While the front office, including Stephen Jones, has acknowledged his importance, the potential for lucrative offers from other teams looms large. Given recent trends, the Cowboys have been hesitant to retain consistent players who don’t quite reach Pro Bowl status, which complicates Odighizuwa's situation.

The NFL franchise tag deadline is fast approaching, with significant implications for the upcoming free agent market. As of now, Kansas City Chiefs guard Trey Smith has received the non-exclusive franchise tag, allowing him to negotiate with other teams while the Chiefs maintain the right to match any offers. Meanwhile, the Cincinnati Bengals are set to tag wide receiver Tee Higgins for the second consecutive year as they work towards a long-term deal. The Dallas Cowboys are also eyeing a franchise tag for defensive tackle Osa Odighizuwa unless a deal is reached before the deadline.

The franchise tag serves as a mechanism for teams to retain key players who would otherwise become unrestricted free agents. Exclusive tags prevent players from negotiating with other teams, while non-exclusive tags allow such negotiations, providing teams the opportunity for draft pick compensation if they choose not to match an offer. The values for different positions vary, with quarterbacks receiving the highest at $40.242 million, while running backs are at $13.64 million.

The Dallas Cowboys were active during the 2025 NFL scouting combine, engaging in crucial negotiations with key players and strategizing for the upcoming season. Notably, talks regarding defensive tackle Osa Odighizuwa have commenced, with the team considering a franchise tag that could cost about $25.1 million.

Additionally, the Cowboys aim to retain other free agents like Jourdan Lewis and Rico Dowdle, while assessing the future of DeMarcus Lawrence, whose potential departure opens the door for a restructured defense. With Dak Prescott secured, discussions arise about drafting a quarterback, as Trey Lance's return seems unlikely. The void left by Zack Martin's retirement is also a pressing concern, with confidence in Brock Hoffman and Cooper Beebe to fill in. Head coach Brian Schottenheimer, endorsed by peers like Pete Carroll, is set to lead the Cowboys into a pivotal offseason.