Florida quarterback Tim Tebow isn't offended by comments made by Cowboys owner Jerry Jones in a secretly recorded conversation. "I really haven't even thought about it," he said. "I don't even take that as an offense. He's just having fun." During a 47-second, cell-phone video that recently hit the Internet, Jones was critical of former Cowboys coach Bill Parcells and said Tebow would "never get on the field" if Dallas selected him in the upcoming NFL draft.