A contract restructure is a tool that NFL teams use to convert a portion of a player's base salary into a signing bonus. The cap hit from that bonus can be written off over the length of the contract which lowers the team's cap number for that season.

The Dallas Cowboys have some finagling to do when it comes to getting under the salary cap for the 2022 season. Quarterback Dak Prescott, wide receiver Amari Cooper, and defensive end DeMarcus Lawrence have been popular games when it comes to a restructure. However, NFL Network's analytics expert Cynthia Frelund has thrown another name in the hat: running back Ezekiel Elliott.

"Dallas currently projects to have the third-worst cap situation in the NFL, forcing some interesting choices to be made. Elliott carries the highest 2022 cap hit among NFL running backs — it's 8.6 percent of the Cowboys' entire salary cap. Zeke posted a negative-25 rushing yards over expected in 2021, per Next Gen Stats, ranking 33rd of the 49 running backs who logged at least 100 carries. Now, that dead cap figure makes an outright release inconceivable. But a restructure could make plenty of sense, especially considering Dallas has a younger back who could use more burn in Tony Pollard."

Elliott signed a six-year, $90 million deal just before the start of the 2019 season. He responded by finishing fourth in rushing (1,357), fourth in rushing touchdowns (12), second in all-purpose yards (1,777), and first in 100-yard games (7).

The last two seasons have been a battle for Elliott.

The two-time rushing champ dealt with COVID over the summer and fought through a calf injury in 2020. Also, the Cowboys lost Prescott in Week 5 to a season-ending ankle injury which caused a carousel at quarterback. And, the offensive line trotted out 13 different combinations. All these factors led to Elliott failing to reach 1,000 yards (979) for the first time in a full season.

Elliott got off to a hot start in 2021. After five games, he had two 100-yard performances and ranked third in the NFL with 452 rushing yards (90.4 yards per game). Unfortunately, he only ran for more than 52 yards once over the remainder of the season, and it was due to a torn PCL he suffered in Week 4 against the Carolina Panthers.

At the season's end, Elliott was one of only seven running backs to reach 1,000 yards.

However, Elliott counts $18.2 million against the cap in 2022. A contract restructure makes sense when you mix in the Cowboys' cap situation and Elliott's injuries over the last two seasons. And it's likely to be considered, as well.

A restructure would create around $9 million in cap relief, which can be used to retain players like defensive end Randy Gregory and safety Jayron Kearse who will hit the open market in March.

Feature image via Tim Heitman-USA TODAY Sports