Says CBSSports.com:

Contract package: $94 million/4 years

Overall guarantees: $62.5 million

Fully guaranteed at signing: $50 million

Nick Foles enters free agency as the best quarterback available. The Super Bowl LII MVP came to Philly’s rescue for a second-straight year because of another season ending injury to starting quarterback Carson Wentz. Foles led the Eagles to victory in the final three regular season games for a wild-card playoff berth.

There were 20 quarterbacks who were either clear-cut starters or took the most snaps for their respective teams last season on veteran contracts. These 20 contracts averaged approximately $23.5 million per year, contained slightly under $54.275 million in guarantees where a little less than $44 million was fully guaranteed at signing. The average length was four years.

The deal most closely approximating these values was Alex Smith’s with the Redskins. Smith signed a four-year, $94 million contract extension last March after his trade from the Redskins. The maximum value is $106.5 million because of $12.5 million in incentives based on Smith’s playtime and Washington’s playoff success. The extension has $71 million of guarantees, of which $55 million was fully guaranteed at signing.

The expectation is Foles will sign with the Jaguars.

A reluctance to pay Foles would be understandable considering he has been most successful when only having to play for a handful of games.

The Jaguars or some other team should be willing to pay Foles at least in the Case Keenum neighborhood. His former Rams teammate signed a two-year, $36 million contract with the Broncos last March in free agency.

The deal is worth up to $40 million through incentives and had $25 million fully guaranteed at signing. Keenum just reworked his deal to facilitate a trade to the Redskins, which becomes effective on March 13 when the 2019 league year starts:

https://www.cbssports.com/nfl/news/agents-take-what-nick-foles-leveon-bell-and-more-key-offensive-players-should-target-on-new-deals/