The Dallas Cowboys have offered Dak Prescott a new contract that could set league records for guaranteed money.

According to the report, Prescott was offered $33 million per year. Russell Wilson is making $35 million with the Seattle Seahawks, but the Cowboys' offer to Prescott carries $105 million in guaranteed money without signing bonuses or other guarantees.

Wilson's deal carries $107 million in guarantees with $70 million of that guaranteed at signing.