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HERSCHEL HEADED FOR MINNESOTA?

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Dallas Cowboys owner Jerry Jones and Minnesota Vikings officials burned the midnight oil in an attempt to work out details on a trade that would send running back Herschel Walker to the Vikings.

Jones and Vikings general manager Mike Lynn emerged from an NFL owners meeting late Tuesday and said they were going to work on the possible trade.Both said that the pressing issue of selecting a new National Football League commissioner had prevented them from discussing the trade earlier in the day, although there was plenty of other activity surrounding the rumored trade.

"It's going to happen, although there seem to be all kinds of holdups now," a source close to the negotiations told the Fort Worth Star-Telegram.

The Star-Telegram reported Wednesday that the Cowboys would receive Pro Bowl cornerback Carl Lee, running backs Darrin Nelson and Alan Rice, a pair of No. 1 draft choices and a No. 2 pick for Walker if the trade is completed.

Tony Agnone, Nelson's agent, said there is "some question" if Nelson will take the trade.

There is speculation that Nelson, 30, the leading rusher for the Vikings the past four seasons, might retire rather than report to the Cowboys.

If Nelson retires, sources said, the Cowboys would receive either a high draft choice or one of two linebackers, David Howard or Jesse Solomon.