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By Matthew Postins

Dallas Cowboys logoThe salary cap has been a part of the NFL for more than 20 years and every offseason each NFL team must, to some degree, do the dance that is getting under the cap.

This year the Cowboys will have to be Lord of the Dance, if the numbers below are any indication.

After hours of research RattleandHumSports.com has put together as comprehensive a list as possible of Cowboys player salaries as they stand right now. This list includes active players, players on injured reserve and players that were recently signed to futures contracts. During the offseason the salary cap rules change just a bit. During the regular season all active players count against the salary cap. In the offseason, it’s just the Top 51 players. So, for the purpose of this exercise, our salary cap estimations stop at Danny Coale, the 51st player listed below.

So just how bad is it?

By our calculations the Cowboys are approximately $22.6 million over the projected $121 million salary cap for 2013. There are some reports that put that figure at $20 million. You can quibble about the math all you want, but $20-$22 million is a good range. Salary math in the NFL is not an exact science.

Right now the Cowboys carry $138.7 million in cap money. Now if you subtract the $138.7 million from the $121 million you don’t get $22.6 million, do you? Well that’s because you have to figure in the Cowboys’ $5 million cap penalty for 2013, in addition to the cap figures. This is the penalty the NFL imposed on the Cowboys before the 2012 season for writing contracts the NFL felt weren’t in the “spirit” of league rules during the uncapped year of 2010. So actually the Cowboys have approximately $116 million in cap space for 2013. Hence the approximate $22.6 million.

The grid below shows three categories. The first is each player’s base salary. That’s what they’ll get if they play in 2013. The second column is their bonus. In most cases, the bonuses are signing bonuses that were paid to the player when they signed the contract. It’s up-front guaranteed money, but teams can pro-rate that money over the length of the contract. The third is the total salary cap figure for 2013.

The most important person in the Cowboys organization the coming months may be Executive Vice President Stephen Jones. Why? He negotiates contracts and manages the cap. He’ll be a very busy man leading up to early March when free agency begins.

Soon we’ll examine what the Cowboys can do to get under the cap. But for now consider the following:

The Cowboys are a top-heavy salary team. More than $92.1 million in cap space is wrapped up in 10 players.

Four players – quarterback Tony Romo, cornerback Brandon Carr, linebacker DeMarcus Ware and offensive lineman Doug Free – each count at least $10 million against the cap.

Twenty-one players are slated to make a base salary of at least $1 million in 2013.

2013 Dallas Cowboys salaries, bonuses and cap figures

Name                          Salary             Bonus             Cap Hit

Romo, Tony                11,500,000       5,728,000         17,228,000

Carr, Brandon              14,300,000       2,000,000         16,300,000

Ware, DeMarcus         5,500,000         6,721,750         12,221,750

Free, Doug                  7,000,000         4,175,000         11,175,000

Austin, Miles               6,372,000         1,570,000         8,300,000

Witten, Jason               5,500,000         2,500,000         8,000,000

Ratliff, Jay                   5,000,000         2,000,000         7,000,000

Connor, Dan                3,000,000         1,350,000         4,350,000

Scandrick, Orlando      2,000,000         1,800,000         3,800,000

Sensabaugh, Gerald     3,000,000         750,000           3,750,000

Claiborne, Morris        1,129,296         2,567,128         3,696,478

Bryant, Dez                 1,557,500         2,325,000         3,660,000

Orton, Kyle                 1,350,000         1,666,667         3,016,667

Smith, Tyron               1,511,009         1,897,018         3,408,027

Hatcher, Jason             2,000,000         833,333           2,833,333

Spears, Marcus            2,000,000         700,000           2,700,000

Bernadeau, Mackenzy 1,750,000         812,500           2,562,000

Livings, Nate               1,700,000         700,000           2,400,000

Parnell, Jermey            1,023,088         333,333           1,356,421

Church, Barry              823,000           500,000           1,323,000

Vickers, Lawrence       1,200,000         100,000           1,300,000

Carter, Bruce               766,327           507,500           1,273,827

Cook, Ryan                 1,100,000         150,000           1,250,000

Lissemore, Sean          630,000           412,150           1,042,150

Lee, Sean                     575,000           300,000           875,000

Murray, DeMarco       620,313           165,500           810,813

Arkin, David                555,000           125,000           680,000

Crawford, Tyrone        490,000           143,813           623,813

Wilber, Kyle                480,000           109,800           589,800

Brent, Josh                  575,000           11,875             586,875

Johnson, Matt              480,000           75,146             555,146

Bailey, Dan                  555,000           None               555,000

Albright, Alex              555,000           None               555,000

Jones, Chris                 555,000           None               555,000

Price, Brian                  555,000           None               555,000

Kowalski, Kevin          555,000           None               555,000

Harris, Dwayne           555,000           None               555,000

Moore, Sterling           555,000           None               555,000

Tanner, Phillip             555,000           None               555,000

Hanna, James              480,000           26,213             506,213

Beasley, Cole               480,000           None               480,000

Leary, Ronald              480,000           None               480,000

Dunbar, Lance             480,000           None               480,000

Callaway, Rob             480,000           None               480,000

Weems, Darrion          480,000           None               480,000

Bass, Ben                    480,000           None               480,000

Agnew, Vince              480,000           None               480,000

Smith, Andre               480,000           None               480,000

McSurdy, Caleb          405,000           14,850             419,850

Benford, Tim               405,000           None               405,000

Coale, Danny               405,000           None               405,000

Top 51 Salary Cap Hit         138,684,163

2013 Salary Cap                   121,000,000

2013 Salary Cap penalty     5,000,000

Actual 2013 Cowboys Salary Cap  116,000,000

Cowboys over projected 2013 Salary Cap By       22,684,163

Other Cowboys Players Under Salary

Name                                      Salary             Bonus             Cap Hit

Igbinosun, Ikponmwosa       405,000           None               405,000

Pellerin, Micah                        405,000           None               405,000

Kemp, Donavon                      405,000           None               405,000

Satele, Brashton                      405,000           None               405,000

Stephens, Nick                         405,000           None               405,000

Taylor, Monte                          405,000           None               405,000

Note: All totals are approximate and as accurate as possible up to Jan. 9, 2013.

Sources: Spotrac.com, Rotoworld.com, The Dallas Morning News, The Fort Worth Star-Telegram, ESPNDallas.com

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