The Dallas Cowboys have moved below the NFL’s $301.2 million salary cap for the new league year by restructuring the contracts of quarterback Dak Prescott, wide receiver CeeDee Lamb and offensive lineman Tyler Smith, according to sources.
The adjustments give the team additional financial flexibility as it prepares for upcoming roster decisions, including retaining key players and exploring external additions. Specific financial terms of the restructures were not disclosed, but such moves typically involve converting portions of base salary or roster bonuses into signing bonuses, which can be prorated over the remaining years of a contract to lessen the immediate cap impact.
Prescott, the team’s starting quarterback and long-time offensive leader, has been central to the franchise’s planning both on the field and on the balance sheet. By reworking his deal, the Cowboys create short-term relief on the cap while maintaining stability at the game’s most important position. The move indicates the organization’s continued commitment to Prescott as a focal point of the offense.
Lamb, one of the league’s most productive young receivers, also had his contract adjusted as part of the effort to reach cap compliance. His role in the passing game has grown each season, making his deal a logical target for restructuring. Shifting money within Lamb’s contract can lower his immediate cap number while keeping him in place as a primary option in the Cowboys’ aerial attack.
Smith, a versatile and ascending offensive lineman, rounds out the trio of players whose contracts were reworked. Offensive line continuity has been a long-standing priority for Dallas, and restructuring Smith’s deal helps the club manage costs in the trenches without sacrificing a cornerstone of its protection unit.
Getting under the cap is an annual requirement for all NFL teams before the start of the league year. For the Cowboys, accomplishing that through adjustments to the contracts of core offensive players underscores the front office’s strategy of preserving its foundation while creating room to maneuver. With these restructures completed, Dallas enters the next phase of the offseason with greater flexibility to shape its roster within league rules.
The timing of the moves aligns with typical league-wide activity, as teams across the NFL examine veteran contracts for restructuring opportunities in order to comply with the salary cap and position themselves for free agency and other roster changes. For now, the Cowboys have achieved the immediate goal of moving under the cap while keeping key contributors in place.