The Carolina Panthers can’t seem to defeat the Dallas Cowboys on the field of late, but maybe they can beat them this offseason.

The Cowboys are certainly enjoying renewed success this season, entering this weekend as the top seed in the NFC playoffs. They are clearly the NFC favorite to reach the Super Bowl, even with the injury to Terrell Owens.

But it won’t be easy for owner Jerry Jones and coach Wade Phillips to keep their current roster together next season and maintain that success.

Already this year the Cowboys have re-signed quarterback Tony Romo and wide receiver Patrick Crayton to big contract extensions. But several other key components of this team are due to hit the free agent market this offseason. The Cowboys are in pretty good shape in terms of the 2008 NFL salary cap — projected at about $15 million under — but they won’t be able to keep everyone.

And, it just so happens many of the positions where the Cowboys have free agents coincide with areas of need for the Panthers.

For instance:

1. Running back. Marion Barber III is a restricted free agent and you’d have to figure the Cowboys will lock him up long-term. Barber, who was selected to the Pro Bowl, is deserving of a big contract rather than just the high tender. If Barber receives the high tender, and not a new deal, he should hold out. But if the Cowboys give Barber a fat contract, as I suspect they will, then starter Julius Jones is almost certain to depart. Jones is an unrestricted free agent and would look pretty good splitting time in Carolina with DeAngelo Williams. The 5-foot-10, 208-pound Jones is the type of physical running back that John Fox prefers. And he’s only 26. You’d have to think Jones is eager to get out of Barber’s shadow and go where he can shine. Although Jones normally starts, Barber winds up seeing the majority of reps and gets most of the goal-line carries.

2. Left tackle. Cowboys Pro Bowl left tackle Flozell Adams is another guy Jerry Jones will desperately try to re-sign. It’s hard to imagine Jones letting him get away, but the reality is he may not be able to afford to keep him at more than $7 million per season. It could come down to placing a franchise tag on Adams if they can’t get a deal done. However, the problem is the tag becomes a cap killer for next season, reducing the money the Cowboys can spend on retaining their other free agents like Barber. If Adams comes available, the Panthers would be crazy not to do everything they can to sign him. Not only would he be a tremendous upgrade over Travelle Wharton, who is also an unrestricted free agent, but it would deal a big blow to an NFC opponent.

3. Defensive end. The Cowboys will also need to address the contract of restricted free agent defensive end Chris Canty, who is a Charlotte native. All signs point to the Cowboys placing the high tender on Canty, so he could be off the market. If they place anything but the high tender on Canty, the Panthers could pounce as they look to find a replacement for Mike Rucker.

4. Free safety. I still don’t understand this move, but the Panthers failed to go after Seattle free agent Ken Hamlin last year and he wound up signing with Dallas. All Hamlin did was get selected to the Pro Bowl in 2007. But the Panthers could have another shot at Hamlin, who is again an unrestricted free agent. Let’s hope the Panthers don’t make the same mistake twice. He would help a position that is in dire need of an upgrade.

5. Special teams. Cowboys special teams ace Keith Davis is unrestricted, too, and we all know how bad the Panthers were on special teams this year. Enough said.

6. Wide receiver. With Crayton under contract and Owens playing on the other side of him, Terry Glenn could be deemed expendable this off-season. Now, granted, Glenn is 33 and he hasn’t caught a pass all season due to a lingering knee injury, but the Panthers could do worse. Let’s not forget that in 2005 and 2006, Glenn combined to catch 132 passes for 2,183 yards and 13 touchdowns. However, the guy I’d like to see them go after here is Seattle wideout D.J. Hackett.

It all depends on how the Cowboys approach the offseason, but I wouldn’t be surprised if there will be at least one player with a star on his helmet Sunday that could be wearing Panther blue next season.

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