According to ESPN’s Ed Werder, the Cowboys’ latest offer is worth less than Todd Gurley’s $57.5 million 4-year contract with the Los Angeles Rams, but more than Le’Veon Bell’s $52.4 million 4-year contract with the New York Jets.
Werder did not say how much the offer was.
Elliott, the two-time NFL rushing champion, and the Cowboys have been embroiled in ongoing contract extension talks.
The fourth overall choice in the 2016 draft, Elliott is due to make $3.9 million this season and $9.1 million in the fifth year, which was a team option since the former Ohio State star was a first-round pick. He has not participated in the Cowboys training camps amid the ongoing negotiations and was snapped golfing in Mexico.
The Cowboys can fine Elliott $40,000 per day, and Elliott risks losing a season that would count toward free agency if he doesn't report at least 30 days before the Sept. 8 season opener at home against the New York Giants.
Fox News' Ryan Gaydos, Hollie McKay and the Associated Press contributed to this report.