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Gurode a healthy scratch for Saturday night

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Rumors of center Andre Gurode’s demise in Dallas died quickly when presumed replacement Phil Costa, a dead ringer for a quasi-athletic version of Flounder from Animal House, suffered a sprained PCL.

But even with Costa out for two-to-four weeks, Gurode could be gurone.

Clarence E. Hill, Jr. of the Fort Worth Star-Telegram reports that Gurode won’t play tonight at Minnesota. Owner Jerry Jones called the move a “business decision.”

We need to talk business -- cap business, salary business,” Jones said.

In other words, Jones possibly plans to make Gurode an offer he can’t refuse, if he wants to stay on the team. Gurode is due to earn a base salary of $5.5 million in 2011, which becomes guaranteed if he’s on the roster as of Week One. The Cowboys also could be contemplating a trade.

By sitting Gurode, the Cowboys avoid the risk of Gurode suffering a season-ending injury, which would put them on the hook for the full $5.5 million.

Third-stringer Kevin Kowalski will start in Gurode’s place. And if Kowalski gets thrown into the ankles or knees of quarterback Tony Romo, Jones’ business decision will end up being even worse than David Akers’ decision to invest in an alleged Ponzi scheme.