1. RG Zack Martin
Zack Martin gave Cowboys fans a scare last offseason when he staged a training camp holdout over reported frustration with his contract. It was a justified holdout for Martin, who signed a six-year $84 million extension in 2018, which caused him to fell behind the NFL's top guards in terms of annual salary.
Ultimately, Martin agreed to a pay raise for 2023 and 2024. He'll make a fully guaranteed $18 million salary in both seasons. It's a great deal for both parties, but it ballooned Martin's 2024 cap hit to a whopping $28.5 million.
Martin is obviously a Cowboys legend and future Hall of Famer, but a $28 million cap hit for a guard isn't conducive to fielding a championship roster. Restructuring Martin's contract can save Dallas $12.59 million. That can be used to sign a free agent or as extra funds to facilitate a contract extension.