"It's essentially a much less exclusive franchise tag: Dallas protects the player from leaving for a fixed rate set by the league, but other teams can negotiate with him, and he can agree to an "offer sheet" that the Cowboys would have the option to match."
"If, for example, the Packers signed Aubrey to a 3-year, $28.5M deal, the Cowboys could match it and get him on that contract, or decline to, and they'd receive Green Bay's second-round pick in the draft this April."
The Dallas Cowboys applied the NFL's second-round tender to All-Pro kicker Brandon Aubrey at $5.76 million. This mechanism protects the player at a league-set rate while permitting other teams to negotiate offer sheets. The Cowboys retain the right to match any offer or decline and receive a second-round pick as compensation. If Aubrey signs elsewhere and Dallas declines to match, they gain draft capital. Conversely, if Dallas matches an offer, Aubrey remains with the team. This approach balances the Cowboys' interest in retaining their elite kicker against the possibility of gaining valuable draft picks if he departs.
Read at Inside The Star
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