Cowboys fans are focused squarely on the 2023 season, but the team's front office is already making concrete plans for 2024 and beyond. That process will include the jettisoning of several big-name veterans.
It might be painful for fans in Dallas but it's a vital step for the franchise to take if they want to maintain solid salary cap management.
Things could change if any of the three players on this list exceed expectations, but the odds favor each star playing their football elsewhere in 2024. That doesn't mean they won't play a ton of meaningful snaps this year for head coach Mike McCarthy, but it does mean that each player will be replaced by a lower-cost guy in a matter of months.
The list begins with a solid safety who just doesn't justify his salary cap figure.
No. 3 Cowboys player definitely in final season: Jayron Kearse
Kearse is a decent starting safety but his play doesn't stand out for the Cowboys secondary. That makes him a solid cap casualty given his current salary of just over $5.8 million.
Things might be different if Kearse played cornerback. The current NFL landscape doesn't see safeties getting big-money contracts unless they are bona fide difference makers. Kearse is a solid player but it would be a stretch to name him as a difference maker.
Instead, look for the Cowboys to spend a modest draft pick next year to find a starter with a little more big play ability. Unfortunately for Kearse, he is unlikely to even be a starter for Dallas this season as Donovan WIlson is currently ahead of him on the depth chart. He's picked a bad time to lose his starting job. He'll enter free agency looking for a big money deal but the Cowboys won't be the team to give it to him.
No. 2 Cowboys player definitely in final season: Stephon Gilmore
Gilmore is another Dallas player who doesn't have a long-term future in defensive coordinator Dan Quinn's defense. Father Time is going to cost Gilmore the chance to play another season for the Cowboys.
The veteran defensive back's current contract structure is a clear sign that he isn't a meaningful part of the team's future. The front office is giving the former All-Pro over $9 million but they were not willing to give him anything longer than a one-year deal. They want him to be a high-level starter this year but they are wise not to hand out a multi-year contract to a corner heading into his age-33 season.
Much of Gilmore's future will be determined by how he plays this season. If he maintains his level of play as an above-average starter as either an outside or nickel corner then he will enjoy a nice market in free agency. The Cowboys might be willing to offer him another incentive-laden, one-year contract but it's likely Gilmore can get more guaranteed money elsewhere in that scenario.
The other possibility is that GIlmore loses another step or two and no longer functions as even an average starter. It's not impossible to envision a scenario where he falls off to the point that he's unplayable for a team with legitimate Super Bowl aspirations next year. That could make Gilmore a solid candidate for retirement. Either way it goes, it's hard to see him returning to Dallas for another season.
No. 3 Cowboys player definitely in final season: Tyron Smith
This is likely the departure that's going to hurt Cowboys fans the most from an emotional perspective. Smith has been a big part of the team's success ever since he entered the NFL back in 2011. Unfortunately for the veteran left tackle, injuries have seriously hampered his effectiveness in recent seasons.
It's time for the Cowboys to make a big investment in a new left tackle for the future. The team recently handed Terence Steele a big contract to serve as the right-sided bookend of the line. That's a clear signal they aren't going to keep Smith on at a high salary in 2024 and beyond.
The challenge for owner Jerry Jones and his front office will be to acquire a suitable replacement at a lower salary. That's an impossible outcome in free agency. The Cowboys will need to spend a first or second-round draft pick next year on their new left tackle of the present and future.
Cowboys fans and coaches will hope that Smith enjoys a healthy bounceback season, but even if he does he's going to be playing his football elsewhere in 2024. He no longer fits the team's timeline for contention. He deserves to be regarded as a borderline Cowboys' legend but that doesn't mean he deserves another contract in Dallas.