The Dallas Cowboys are expected to restructure quarterback Tony Romo’s contract this offseason in an effort to create more salary cap space, according to the Fort Worth Star-Telegram.

Romo signed a six-year, $108 million contract two years ago, with $55 million guaranteed. The Cowboys hope to restructure his deal for a second consecutive year, converting most of his $17 million base salary into a bonus to prorate the cap hit over the remaining years.

Romo’s cap number for 2015 is $27.7 million. Last year, the Cowboys created about $10 million in cap space by restructuring his contract.

“We all realize that anything you push forward that if you don’t use it it’ll cost you cap space that you could use for other players,” Cowboys owner Jerry Jones said. “On an older player, the farther you put it out in the future the less likely you are to use it. That’s the point. That is the trick.

“On the other hand, the effort is to right now put together the best value we can using those dollars and that’s the art of the deal. I will tell you when I look at Tony I certainly do see four or five more years, so nothing scares me four or five years out.”

Jones said his priority is to keep as many of this past season’s key players.

“This was carefully thought out when we made our agreement with Tony,” Jones said. “We knew that as we moved along there will be reallocation is the best way to say it with his salary, moving it around so that at a given time we could put the best group together with his supporting cast.”