The Dallas Cowboys will be forced to make significant changes to the roster in order to appease the salary cap. Dallas has built a competitive roster, but that comes with the difficulty of maintaining it.

Fortunately for owner Jerry Jones, he’s got options. Some of those options were detailed by ESPN reporter Todd Archer, who wrote that the Cowboys are already planning to restructure the contracts of guard Zack Martin and corner Trevon Diggs.

“The Cowboys already plan to restructure the contracts of All-Pro guard Zack Martin and cornerback Trevon Diggs, who is coming back from a torn ACL, which could net them about $20 million in cap space,” Archer wrote on January 24. “They can restructure the deal of right tackle Terence Steele, too. They can designate wide receiver Michael Gallup a post-June 1 cut and gain $9.5 million, although they would not add that space until June.”

Gallup being cut has been a talking point since even before the 2023 season began. But Martin and Diggs’ deal getting restructured is a different way to free up money, and $20 million would help. As things stand, the Cowboys are projected to be $11.5 million over the cap when the 2024 league year starts.

Martin and Diggs’ Current Deals

Spotrac has all the details for both Diggs and Martin’s current deals, which shows that both are in far different situations. Diggs is entering Year 2 of a five-year deal, while Martin is entering the final year of a two-year contract.

Martin received his two-year extension in 2023, and it is set to pay him a $18 million salary in 2024. That salary is fully guaranteed, and already has void years to ease the cap hit. However, converting that base salary can free up even more money.

Meanwhile, Diggs will earn a $11 million salary in 2o24. He has not had any restructures or void years built into it, meaning the Cowboys can divvy up the money several different ways.

Dallas has shown their eagerness to restructure in years’ past. Considering Archer’s report, it feels like a matter of when, not if, for when these next restructures happen.

Cowboys May Still Lose Key Players

While Dallas can free up money and potentially make new moves with the cash, it will still be difficult. The Cowboys have to pay WR CeeDee Lamb big money this offseason, so it’s not like they’re only saving.

For veteran corner Stephon Gilmore, that may mean seeking a new home. Gilmore will be a free agent this Spring and played at a high enough level that paying him may not be an option. At least, that’s what Sports Illustrated analyst Mike D’Abate thinks.

“Dallas is entering the new league year with the intent of clearing cap space,” D’Abate wrote on January 21. “Given [DaRon] Bland’s emergence, along with his far-more palatable $1.06 million cap number, keeping Gilmore in the Cowboys fold may ultimately be too expensive for their liking heading into 2024.”

Bringing back Gilmore would be ideal, but the Cowboys do have strength at CB with Diggs and Bland. Don’t completely rule out Gilmore as a Cowboy in 2024, but it’s certainly a possibility that he leaves.