The Vikings and the Cowboys have reached a $58.$M agreement because…

It is far from certain what Minnesota Vikings quarterback Kirk Cousins might do this offseason. Could a trade for his replacement be in the Vikings’ future?

Cousins is a free agent this offseason. Both sides have expressed interest in Cousins’ return. But they have not agreed to a new deal yet. And some around the league believe his departure is a real possibility.

Mike Sando of The Athletic relayed a discussion between a group of anonymous executives during which the idea of Cousins replacing Tua Tagovailoa on the Miami Dolphins came up.

“If you … sign Kirk, I’d want to make sure I felt comfortable about having him for three years from a health standpoint,” one exec said, per Sando on January 15. “I do think Tua works much better in a domed stadium where you know half your games are played in pristine conditions.”

That is an argument for the Vikings to reconsider committing to Cousins on the type of big-money, fully guaranteed contract he could command and for Tagovailoa in Minnesota.

Cousins just completed a one-year, $35 million contract. But he is on the Vikings’ books for $28.5 million next season even no matter what. Tagovailoa is in the final year of his $30.3 million rookie-scale contract and carries a $23.2 million cap hit next season on his fifth-year option. The Vikings are starting at $39.6 million in cap space, per Spotrac.

It is still not clear how much of an upgrade Tagovailoa would be. Health-wise, this past season was his first full slate of games since he entered the league. Injuries, and specifically concussions have been a big topic throughout that time.

Cousins had missed two games in his Vikings career before tearing his Achilles this season, costing him the final eight contests.

The Vikings were also trending upward, winning four of his last five starts.

Tagovailoa’s Dolphins lost three straight and four of their final six games to close out the regular season. Narratives about third-year passer’s cold-weather issues also proved true as Tagovailoa completed 51.2% of his passes in the loss to the Kansas City Chiefs on Wild Card Weekend.

“Our resources are better spent on Cousins plus draft picks than … just Tua,” a different exec said.

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