Dallas' reported offer to Elliott would surpass the four-year, $52.5-million deal that the New York Jets' handed to Le'Veon Bell earlier this offseason. However, it was reported in early August that the 24-year-old Elliott was seeking an annual salary that would eclipse Gurley's $14.38 million.
Elliott apparently told the Cowboys that he doesn't intend to play in 2019 without a new deal.
The Cowboys are mulling contract extensions for numerous players, including Dak Prescott, Amari Cooper, and Byron Jones. The club was previously reported to have offered new deals to Prescott and Cooper that would place them among the top five earners at their respective positions.