In an effort to create more salary cap space, the Cowboys are expected to restructure Tony Romo’s contract at some point this offseason.

That’s how the Cowboys designed their six-year, $108 million contract for Romo two years ago, a deal that has $55 million guaranteed. Essentially, the Cowboys will convert his base salary into a signing bonus to create cap room.

Romo is scheduled to make $17 million in 2015 with his cap number coming in at $27.7 million, something that will be significantly reduced assuming the Cowboys restructure his deal for the second consecutive offseason. Last year, the Cowboys created about $10 million in cap space by doing so.

via Drew Davison of The Star Telegram