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Ahead of the start of the new league year, NFL teams are maneuvering to get themselves under the salary cap. The Dallas Cowboys are one of the teams with the most difficult maneuvering to do, as they began the offseason more than $20 million over the cap. 

To that end, the Cowboys are restructuring the contracts of two of their most important players. As our own Patrik Walker reported on Monday, the Cowboys restructured quarterback Dak Prescott's contract. According to a report from ESPN, they'll also restructure right guard Zack Martin's deal. 

Prescott's six-year, $160 million contract signed last offseason was built to be restructured this year. The final two years of the deal are voidable, in effect making it a four-year deal. The two voidable years, though, enable the Cowboys to spread the prorated portion of his signing bonus out over a five-year period and give the team $15 million in additional wiggle room this offseason. 

Martin signed a similarly-structured extension in 2018 and it has already been restructured several times. They Cowboys added two voidable years to Martin's deal, which creates the additional $7 million in space on top of Prescott's restructure. 

Dallas has already used the franchise tag on tight end Dalton Schultz, but hopes to come to an agreement on a long-term deal to lower his cap hit from the $10.9 million tag number. The team has also been considering cutting ties with Amari Cooper, which would create $16 million in cap room while adding a $6 million dead money charge to their books.