The Dallas Cowboys and Dak Prescott has resumed contract negotiations for the first time since the exclusive franchise tag was placed on him.

Prescott is the first quarterback in the history of the Cowboys to have the franchise tag.

The NFL currently shows a $26,824,000 charge to the Cowboys' salary cap for Prescott even though he has not signed the franchise tender.

The issue is centered on contract length as the Cowboys want a five-year deal while Prescott is seeking a four-year deal.