The Miami Dolphins are beginning the team’s second round of interviews for the franchise’s next coach with the field of candidates having been depleted.

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Brian Daboll, who was viewed as one of the front-runners to replace Brian Flores, accepted the New York Giants’ head coach position before Miami was ready to make an offer, and Dan Quinn, one of the few veteran coaches Miami interviewed, took his name out of consideration for all openings to remain the Dallas Cowboys’ defensive coordinator.

That leaves San Francisco 49ers offensive coordinator Mike McDaniel, and Cowboys offensive coordinator Kellen Moore unless Miami’s decision-makers expand the search.

This fuels concerns that the Dolphins might not have one of the more attractive openings when it comes to the nine heading coaching vacancies in the during this cycle. Let’s take a look at what is appealing about the Dolphins job:

It’s one of 32 head coaching jobs in NFL

Opportunities to become head coaches in the NFL don’t come around often, and sometimes it’s important to seize the opportunity when it’s presented.

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For instance, just think about the last time Miami was searching for a coach. Flores got the job over Dennis Allen, Kris Richard and Eric Bieniemy in 2019. Richard got fired from Dallas and spent 2020 out of football before joining the Saints. Allen, the defensive coordinator in New Orleans, is just now being considered for a head coach position again and could possibly replace his former boss, Sean Payton. And Bieniemy’s reputation as someone who is allegedly difficult to work with got him an interview once, by the Denver Broncos, during for this hiring cycle.

Pass on this opportunity and it’s not guaranteed another chance to lead an NFL team will come.

Steve Ross’ willingness to spend

Say whatever you want about Ross’ troubles picking the right leaders to run his team, but the Dolphins owner has spent more money on his franchise — upgrading the stadium, building a state-of-the-art practice facility, signing big-ticket free agents — this past decade than any other owner in the NFL. It’s not even close.

Season after season Ross has proven he’s willing to spend big to upgrade Miami’s roster, and that’s a luxury coaches shouldn’t take for granted.

Dolphins lead NFL in cap space

The Dolphins lead the NFL with nearly 70 million in cap space because there are only 44 players under contract. And if that’s not good enough Miami has the ability to create another $20 or so million in space by releasing players like DeVante Parker, Eric Rowe, Jesse Davis, Clayton Fedejelem, Allen Hurns and others.

However, the past three coaches hired waited a year to develop a good feel for their roster before they allowed Ross to go on his usual spending spree to upgrade the team.

Dolphins have young, developmental talent on the roster

The 2021 draft class restocked the shelf when it comes to players worth building around. Receiver Jaylen Waddle, pass rusher Jaelan Phillips and safety Jevon Holland all had phenomenal rookie seasons, and their development and upside should be enticing to the next coaching staff.

Second and third-year players like Christian Wilkins, Zach Sieler, Brandon Jones, Myles Gaskin, Tua Tagovailoa, Andrew Van Ginkel and Robert Hunt can also be viewed as quality building blocks on this roster, which the Dolphins have spent the past three seasons rebuilding.

Inheriting a defense that could potentially be a top-10 unit

Miami’s defense was mid-tier good in 2021, but at times they showed they had the potential to resemble the 2020 unit that sat atop the defensive standings most of that season.

However, the Dolphins finished the 2021 season ranked 15th in yards allowed (337.5), 18th in points allowed per game (21.9), 20th in third-down defense (41.1 percent conversion rate), and 11th in red-zone defense (52.6 percent of opponents’ opportunities result in touchdowns).

That means they have plenty of work to do, and it starts with rebuilding the linebacker unit. The direction they go there depends on the scheme the next coach wants to run.

Florida doesn’t have state taxes

Don’t underestimate the financial benefits of being a Florida resident because it explains why nearly half the NFL has a residence in the state they use in the offseason. Only the Seahawks, Raiders, Titans, Buccaneers, Jaguars, Texans and Cowboys reside in locations that don’t collect state taxes.

When you’re in the 40-percent tax bracket, which most coaches, executives and players reside in, financial factors like this are important and could impact your decisions.

Tua Tagovailoa is an efficient quarterback

While Tagovailoa has work to do to catch up to Josh Allen, Lamar Jackson, Joe Burrow, Justin Herbert and Kyler Murray, the upper-echelon quarterbacks from the past few draft classes, his efficiency as an run-pass-option offense conductor is top notch.

That’s why he owns a 13-8 record as an NFL starter, and has a 9.23-point differential in victories he’s started in. Improving the offense line, strengthening the run game, and getting Tagovailoa better receivers could help his passer rating (90.1 in 2021) improve, and subsequently move him up the NFL’s quarterback hierarchy.

Chris Grier doesn’t have a massive ego, and possesses a talented staff

Grier, who Ross made the top executive on the football side of the franchise in 2019, has a reputation for being easy to work with. That’s why he’s survived past purges, and outlasted Flores. He’s ego-less in a field that’s filled with massive egos.

And two of his top executives — assistant general manager Marvin Lewis and Reggie McKenzie, a senior personnel executive — are respected as some of the NFL’s best talent evaluators.

Xavien Howard is one of the NFL’s elites

Howard, who was selected to start his third Pro Bowl this past season, leads the NFL in interceptions since he entered the league as a second-round pick in 2016. Last year Howard, who has pulled down 27 interceptions in 72 games, recorded seven takeaways, and was a major factor in at least three of Miami’s nine wins.

He’s the type of talent a team builds a defense around, which is why it’s important that Miami addresses his contract concerns like they did last season by either by re-doing the deal or bumping up his salary again in 2022.

Miami has low expectations for its team

The Dolphins’ struggles the past two decades means the bar is no longer a Super Bowl win. Hell, Miami has struggled to produce seven winning seasons the past two decades. It’s been 21 years since the Dolphins won a playoff game.

At the team’s present rate of only reaching the postseason every eight years, expect Miami’s next playoff berth to be 2024 unless the next head coach drastically improves the team’s performance.