Report: Cowboys restructure three contracts, under salary cap

The Dallas Cowboys are in compliance with the 2026 salary cap of $301.2 million following a series of contract restructures, according to multiple reports.

Dallas worked to restructure contracts of quarterback Dak Prescott, wide receiver CeeDee Lamb and offensive lineman Tyler Smith, ESPN reported.

Before the moves, Dallas was nearly $55 million over the cap. These moves reportedly save approximately $66 million in cap space, dropping all three players to base salaries below $2 million for 2026 while converting the rest into signing bonuses.

Prescott previously had a base salary of $40 million for the 2026 season, while Lamb's was just over $20 million and Smith had a $10.5 million salary.

There is a future impact on these moves, increasing the future cap hits of these players' contracts. Prescott's cap hit is now over $75 million in 2027 and over $85 million in 2028.

More restructured deals could be on the way for Dallas. GM Jerry Jones said last week at the NFL Scouting Combine that the team intends to restructure the contracts of defensive tackles Quinnen Williams, Kenny Clark and Osa Odighizuma.

This trio is projected to account for a combined $63 million against the 2026 cap. Reworking their deals would create even more space for an aggressive free-agency push which Jones had hinted at Dallas making this offseason.

--Field Level Media