Cowboys Re-Do Zack Martin Contract, Free $8M In Dak-Targeted Cap Room

FRISCO - The planning for the eventuality of paying QB Dak Prescott is the simple explanation for why the Dallas Cowboys have now performed some more cap-math maneuvering with yet another of their All-Pro offensive linemen.

Earlier this offseason, a restructure was performed on left tackle Tyron Smith's contract. This time around, a Cowboys source tells us it is right guard Zack Martin with a contract that gets an alteration.

The re-do - an "accounting move,'' really (as first noted by Ian Rapoport of NFL Network): The Cowboys restructure the Martin contract in a way that frees up $8 million in cap space, pushing some of his money into the future.

Consider it a mirror of what was recently done with Smith. What we wrote then:

"There can be speculation about what the Cowboys could do with the money before it’s needed for Prescott, who of course is playing on the $31.409 million tag this year, will cost $37.7 million to tag next year, and is the target of the Cowboys in terms of a long-team deal.

So the converting of $8.9 million of base salary into signing bonus can be construed as offering some faith in the career of Tyron Smith. And it can be a in-case-of-emergency weapon now.

But most of all, it’s for Dak Prescott …

And now the Dallas Cowboys - increasingly aware of how the new going rate for a franchise-level QB is $40 million average per year (see not only Patrick Mahomes in Kansas City but also now Deshaun Watson in Houston) have more "for Dak Prescott,'' courtesy of another accounting move.