Cowboys free agents: Phillip Tanner

Phillip Tanner

Position: Running back

Free-agent type: Unrestricted

2013 salary: $555,000

Summary: Tanner had nine carries for 12 yards and a touchdown in 2013 on offense and made nine tackles on special teams in 16 games.

Why keep him: He is everything Jason Garrett wants in a teammate. He is tough, dependable and trustworthy. He will do whatever it takes for the team to win. He is an excellent practice player. He knows the offense and can contribute on every special teams’ unit. He can be a useful short-yardage back.

Why let him go: There comes a time where the cost of a player outweighs his usefulness on the roster because of price. Tanner was set to make $1.389 million as a restricted free agent, but a source said the Cowboys will not tender him an offer, making him an unrestricted free agent With DeMarco Murray, Lance Dunbar and Joseph Randle, who is entering his second year, there just isn’t enough snaps for him on offense.

Best guess: Danny McCray was a restricted free agent last year and the Cowboys chose not to tender him an offer, giving him a $100,000 signing bonus and $630,000 base salary instead. And he was their best special teamer. The Cowboys could choose to do the same with Tanner this year, minus the signing bonus. In this scenario his base salary would be a non-guaranteed $645,000.