The Dallas Cowboys are coming off a great season in which they exceeded expectations. The team finished 12-4 and made it all the way to the NFC Divisional round of the playoffs. But, the Cowboys still have a lot to take care of this season.

The Cowboys have 23 players entering free agency.

Both DeMarco Murray and Dez Bryant are scheduled to become unrestricted free agents in March. Murray had an incredible season, breaking Emmitt Smith's single season franchise rushing record, and Bryant is considered one of the best wide receivers in the NFL today.

Because running backs don't last as long as receivers, most people believe the Cowboys should franchise tag Murray and give Bryant a long-term contract. It's nothing against Murray, but he's far more replaceable, he fumbles, he benefits from arguably the best offensive line in football, and Bryant will most likely thrive past the age of 30. If the Cowboys "break the bank" on both Murray and Bryant, they run a huge risk of hurting their defense and offensive line.

Other than Murray and Bryant, the Cowboys have 21 other players entering free agency.

Receiver Cole Beasley is a restricted free agent, meaning the Cowboys will have first bids. Beasley isn't an elite wide out, but he has been improving big time catching a lot of passes in the slot, like a Julian Edelman type of receiver. Beasley quietly had four touchdowns this previous year.

On the defensive side of the ball, linebacker Rolando McClain is set to become a free agent. Odds are the Cowboys will let Anthony Spencer (first round pick) walk, but McClain has played well enough for a new contract. McClain is still just 25 years old, and he finished with the third most tackles on the team last season.

An interesting Cowboys player entering free agency is Dwayne Harris. Harris is the Cowboys best special teams player who handles most of the punt and kick returns. Since 2011, Harris has returned 87 punts for 965 yards and 77 kickoffs for 2,040 yards. Harris sometimes even sparingly plays wide receiver. Harris is the kind of player the Cowboys should try to re-sign because he is very versatile and wouldn't cost a lot against their salary cap.

Cowboys Entering Free Agency

1. Dez Bryant
2. Doug Free
3. Jeremy Parnell
4. DeMarco Murray
5. Bruce Carter
6. Justin Durant
7. Anthony Spencer
8. George Selvie
9. Nick Hayden
10. Rolando McClain
11. Dwayne Harris
12. Sterling Moore
13. Chris Jones
14. Tyler Clutts
15. Cole Beasley (restricted free agent)
16. C.J. Spillman (restricted free agent)
17. Darrion Weems (restricted free agent)
18. Lance Dunbar (restricted free agent)
19. Cameron Lawrence (exclusive restricted free agent)
20. Ron Leary (restricted free agent)
21. Tony Hills
22. James Anderson
23. David Little (restricted free agent)

The NFL free agent and trading period begins on March 10 at 4 p.m. EST.