From CBS Sportsline:

"Nebraska has swung and missed on another candidate for their head
coaching position.

SportsLine.com has learned that Cowboys defensive coordinator Mike
Zimmer has rejected the Cornhuskers' overtures to replace the ousted
Frank Solich. In addition to turning down the job, Zimmer will get a
$500,000 raise for next season to remain with the Cowboys.

Zimmer becomes the third coach to turn down Nebraska. Earlier this
week, Arkansas head coach Houston Nutt decided against going to
Lincoln, Neb., and Kansas City Chiefs offensive coordinator Al
Saunders turned down the job last week.

Zimmer this past season led the Cowboys to the top-rated defense in
the league."