In the days leading up to the free agency period, the most sought out player on the open market is widely anticipated to be Pro Bowl quarterback Kirk Cousins. There are several teams around the league that possess a strong need of addressing that position on their respective roster over this offseason.

Among those teams that will be in the mix is the Minnesota Vikings who have their own intriguing situation with each of their three options at the possible all set to become free agents. However, there is a growing belief that the Vikings could be the frontrunner as several well-respected ESPN reporters are trending in the direction that he will be heading north.

The case for: They’re the best team on this list and are built to win now and for several years. They’ve proved they can build through the draft, and they have an owner, Zygi Wilf, willing to spend. If winning is the goal — and becoming the San Antonio Spurs of the NFL, as Cousins once said he wants — then this is a no-brainer. Another factor: the reciprocity tax, which means workers in Minnesota who are Michigan residents can pay their income tax to Michigan. Cousins owns a home in Michigan, which means instead of paying an income tax of 9.85 percent to Minnesota he’d be on the hook for only 4.25 percent. By the way, New Jersey’s income tax rate is 8.97 percent. Just sayin'. Finally, while the NFC North also includes quarterbacks Aaron Rodgers and Matthew Stafford, their respective teams need more help. The Vikings are in a three-year Super Bowl window, and that would match the length of Cousins' contract.

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The Vikings certainly have an intriguing situation to present Cousins with a roster that has shown can compete for the Super Bowl.  They are coming off a season where the team reached the NFC Championship game for the first time in eight years while holding one of the best records in the league.

The front office has constructed a well-balanced roster on both sides of the ball headed by their defense, which is regarded as arguably the best unit in the league. Minnesota also possesses a formidable offense with several promising assets such as wide receivers Adam Thielen and Stefon Diggs, tight end Kyle Rudolph along with running backs Latavius Murray and Dalvin Cook.

On top of that, the Vikings currently have more than enough salary cap space with $48 million at their disposal to offer him a lucrative deal that is suspected to be a possibly full guaranteed contract. All of this points to the team having an appealing overall package to present to Cousins that could quickly sway him into signing with them. Ultimately, it is quite evident that Minnesota may be the front-runners to add the Pro Bowl quarterback to the mix.