The Cowboys haven't restructured any contracts, according to multiple sources. But they can create salary cap space by re-doing the deals of several players.
The Cowboys are roughly $12.5 million under the salary cap, but that will get eaten up quickly with new contracts.
It's written in wide receiver Dez Bryant's contract that the Cowboys can move his $1.4 million roster bonus into a signing bonus to create $957,000 of cap space. The Cowboys have done this in the past with several players.
Cornerback Orlando Scandrick -- who is scheduled to make a base salary of $7.1 million -- can also get that moved to signing bonus money to create cap space. Right tackle Doug Free is in the same situation. He's supposed to make $6 million in base salary in 2012, but that can be changed.
If the Cowboys move Free's and Scandrick's money around, that would lower their salary cap figures and create $8.6 million in room.
The team can also create cap space by cutting veteran cornerback Terence Newman. Newman has a base salary of $6.016 million but if he's released before Tuesday (the start of the league year), it would save $4 million. If Newman is cut on or after Tuesday, Cowboys officials can designate him a post-June 1 cap casualty, which frees up $6 million in cap space.
Nothing has happened yet, but these are the options the Cowboys have heading into the start of free agency March 13.