Back in April the Cowboys set their sights on new deals for tight end Jake Ferguson, cornerback DaRon Bland, left guard Tyler Smith, and kicker Brandon Aubrey. Since then, Ferguson and Bland have received their desired extensions, and now, Smith should be the next priority in Dallas, per Nick Harris of the Fort Worth Star-Telegram. 
Smith came to Dallas as a first-round pick out of Tulsa in 2022. A left tackle during his time with the Golden Hurricane, Smith was expected to move inside to guard as a rookie. When veteran left tackle Tyron Smith suffered a torn hamstring, though, the rookie Smith was tapped as the next man up and looked like a natural as he started every game as the blindside blocker for a team that finished with the fourth-fewest sacks allowed in the NFL that year.
In his sophomore campaign, the Cowboys shifted Smith back inside to the left guard position he was expected to play as a rookie. Despite missing three games, Smith was named a second-team All-Pro and a Pro Bowler. When Tyron Smith departed in free agency, the team debated shifting Tyler Smith out to the left tackle role he excelled in as a rookie. Instead, Dallas drafted Oklahoma offensive tackle Tyler Guyton at No. 29 overall and trusted the rookie with the left tackle job, allowing Smith to earn another Pro Bowl bid at left guard.
Now headed into the final year of his rookie contract, the Cowboys made the decision to exercise Smith’s fifth-year option. You don’t often see teams utilize a fifth-round option on an interior lineman, since the system for calculating the value of fifth-year options groups the usually cheaper interior linemen with notably more expensive tackles. The Cowboys likely don’t intend to pay out the option year but instead use the exercising of the option as a commitment to work towards an extension for the 24-year-old before his rookie contract expires.
Back in May, Smith changed up his representation in anticipation of contract negotiations. ESPN’s Todd Archer reports that Smith and the team have started talks towards a new deal, and new head coach Brian Schottenheimer expressed hope that Smith would be the next player to get locked in long term.
Another player named as the next potential top priority for the team is defensive end Sam Williams, according to Calvin Watkins of the Dallas Morning News. The Cowboys’ pick in the second round after Smith in 2022, Williams logged 8.5 sacks as a rotation rusher in his first two years with the team. He was expected to take on a potential starting role in 2024, but a torn ACL in training camp — with a partial MCL tear — took him out for the entire season. He now heads into the final year of his rookie contract and is once again expected to be a starter in 2025.
As owner/president/general manager Jerry Jones works to make everybody forget about Micah Parsons, it may be in his best interest to sign promising young players like Smith and Williams to long-term deals. They have another three days to talk, if they hope to get any more deals done before the regular season is underway.