After seven seasons of competing against the Eagles, running back Ezekiel Elliott has been linked to Philadelphia in free agency along with the Jets and Bengals.
                                 Matt Slocum | AP file photo

After seven seasons of competing against the Eagles, running back Ezekiel Elliott has been linked to Philadelphia in free agency along with the Jets and Bengals.

Matt Slocum | AP file photo

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The market has begun to reveal itself for former two-time NFL rushing champion Ezekiel Elliott, who was released by the Dallas Cowboys last week for salary cap reasons.

The NFC East-rival Philadelphia Eagles are among the known suitors along with the New York Jets and Cincinnati Bengals, a source confirmed.

The list is not final but a decision could be made by next week.

Elliott rushed a career-low 876 yards in 2022 while battling a hyper-extended right knee for much of the season. But he scored 12 touchdowns and teams still covet his ability as a top short-yardage back and pass protector.

It was continuation of a decline in production for Elliott since signing a six-year, $90 million contract in 2019 and the rise of Tony Pollard as the team’s top running back that prompted the Cowboys to move on from Elliott.

He was set to count $16.7 million against the salary cap with a $10.9 million non-guaranteed base salary. And that number would not stand after the team gave Pollard the franchise tag, guaranteeing him $10.1 million in 2023.

Elliott was released as designated a post-June 1 cut, which means the club will save nearly $11 million against the 2023 cap but he will count a little more than $6 million against the 2024 cap. The Cowboys will not get the cap credit until June 1.

As for Pollard, he signed the franchise tag on Thursday. The Cowboys and Pollard have until July 17 to negotiate a long-term deal or he will have to play the season on the tag.

Pollard is coming off a career-year in 2022. He amassed 1,007 rushing yards and 371 receiving yards with 12 combined touchdowns, while surpassing Elliott as the team’s primary runner and leading rusher and making the Pro Bowl for the first time.

Pollard suffered a fractured left fibula and a high-ankle sprain in the NFC Divisional Round loss to the San Francisco 49ers.

The Cowboys have no long-term concerns about the injury.

Pollard underwent tightrope surgery for the high-ankle sprain and believe the fracture will heal on its own.

Owner Jerry Jones and vice president Stephen Jones said at last month at the NFL Scouting Combine that they expect Pollard to be fully healed in time for training camp.

“He’s an integral part of looking forward,” said Jerry Jones from the 2023 NFL Combine. “I feel very confident that he can have the kind of recovery that won’t minimize or potentially impact, negatively, how he plays.”

Pollard joined the Cowboys as a fourth-round pick in 2019. In 62 games with six starts, Pollard has rushed for 2,616 yards and 17 touchdowns, averaging 5.1 yards per carry. He’s also caught 121 passes for 1,008 yards with five touchdowns.

He made $965,000 in 2022 in the final season of a four-year rookie deal.

Pollard entered the off season hoping the take advantage of his career year as a free agent, either with a long-term deal with the Cowboys or another.

After being unable to come to terms, the Cowboys placed the franchise tag on Pollard to secure his services.

He signed the franchise tag because of the depressed market for running backs in free agency.

Top free agent running backs Josh Jacobs and Saquon Barkley have also been franchise tagged by the Las Vegas Raiders and New York Giants Giants, respectively.

Miles Sanders parlayed a Pro Bowl season with the Eagles into a modest 4-year, $25.4 million contract with the Carolina Panthers. The deal has an average annual salary of $6,350,000. In 2023, Sanders will earn a base salary of $1.08 million and a signing bonus of $5.9 million.

Pollard has a better deal on the franchise tag and could return to a hopefully improved market in 2024.

The Cowboys also signed defensive end Takk McKinley and long snapper Trent Sieg to one-year deals.