Cowboys' Top Trade Targets Entering 2023 NFL Offseason

With Super Bowl 57 officially in the rearview, the pursuit of Super Bowl 58 is on for the Dallas Cowboys.

Dallas has a lot of things to build on from 2022. After going 12-5, splitting the regular-season series with the NFC Champion Philadelphia Eagles and winning a playoff game against the Tampa Bay Buccaneers, there are reasons to be optimistic as a Cowboys fan in 2023.

But there will be challenges to building a team that could be even better next year. The Cowboys will start the offseason $7.6 million in the red against the salary cap.

It's not the worst scenario. There are 12 teams with more debt on their ledger. The Saints are the worst offenders at more than $57.7 million over the number.

That will limit their ability to break the bank on free agents or trades, but it doesn't rule out the Cowboys from acquiring key pieces. They still have extensions, restructures and cutting players to create some financial flexibility.

When they do that, these three players would make sense as trade targets.

WR Tee Higgins, Cincinnati Bengals

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CINCINNATI, OHIO - JANUARY 08: Tee Higgins #85 of the Cincinnati Bengals runs a route in the first quarter against the Baltimore Ravens at Paycor Stadium on January 08, 2023 in Cincinnati, Ohio. (Photo by Dylan Buell/Getty Images)

This one is a bit of a longshot and would likely require at least a first-round pick to get it done, but it's at least worth picking up the phone and calling the Cincinnati Bengals about Tee Higgins.

Last year, A.J. Brown was entering the final year of his rookie contract, and the Titans weren't keen on re-signing him to a huge extension. The Eagles happily gave up a first-round pick for the receiver, gave him a new contract and watched Brown take their offense to a new level.

It's a deal they would do every time if given the opportunity for a do-over.

Higgins has been remarkably consistent in his first three seasons with the Bengals. He had 908 yards and six touchdowns as a rookie. The last two seasons he has had 74 catches, over 1,000 receiving yards and 13 combined touchdowns.

He's a big-bodied receiver capable of catching 50-50 balls and bullying smaller defensive backs.

In other words, he'd be a perfect running mate for CeeDee Lamb. Watching what Jalen Hurts was able to do with DeVonta Smith and Brown at his disposal should show the Cowboys that they need to get aggressive to make up for trading away Amari Cooper last offseason.

Higgins would make perfect sense because they would still get one more year of his rookie deal, making him easy to fit under the cap in 2023 before giving him an extension.

The Bengals should obviously be looking to re-sign him, but with Joe Burrow heading toward extension time, it's going to be difficult for them to keep everyone and stay under the cap.

DT Roy Robertson-Harris, Jacksonville Jaguars

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HOUSTON, TX - JANUARY 01: Roy Robertson-Harris #95 of the Jacksonville Jaguars defends against the Houston Texans at NRG Stadium on January 1, 2023 in Houston, Texas. (Photo by Cooper Neill/Getty Images)

The Jacksonville Jaguars were one of the biggest spenders in free agency last offseason. Now the bill is about to come due.

The Jags are set to be in one of the deepest cap-space holes at the beginning of the offseason. They are $32.5 million over the cap.

The Cowboys have some housekeeping to do to create room. The Jaguars have a lot more work ahead of them.

One thing they could be looking to do is deal a player or two who could give them some breathing room. One such player is defensive tackle Roy Robertson-Harris. He has started 30 games over the last two seasons racking up 82 combined tackles, six sacks and 11 tackles for loss.

He's been a good, productive player. But they could also save $8 million against the cap by trading him.

Releasing him is also an option, but he's affordable enough for other teams to be willing to part with a draft pick for him. The Cowboys should be among those teams.

Dallas was 18th in run defense last season, and Osa Odighizuwa was the only interior defensive lineman to register more than one sack on the season.

Robertson-Harris would provide a reliable run-stuffer who can offer a little bit of interior pressure as a bonus.

Draft Picks

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LAS VEGAS, NV - APRIL 28: Tyler Smith, Tulsa is selected as the number 24 pick by the Dallas Cowboys during the NFL Draft on April 28, 2022 in Las Vegas, Nevada. (Photo by Jeff Speer/Icon Sportswire via Getty Images)

It's a lot more fun to talk about the kind of veterans the Cowboys could trade for and help their team, but the reality is this is a team that should be looking to offload some veterans.

Part of the process the Cowboys will have to undergo to get under the cap is going to involve losing some players. Dallas should be working the phones to see if they can trade some players for Day 2 and 3 picks before outright releasing them.

Ezekiel Elliott is one such player. The running back finally has an out in his monstrous deal. The team would incur an $11.9 million dead-cap charge but would save nearly $5 million by releasing or trading the back.

They could deal him to another team for a draft pick, use the savings to re-sign Tony Pollard and likely get the same production from the position from Pollard and a rookie back.

Tyron Smith is another candidate. The left tackle has been a cornerstone for the franchise, but they could clear nearly $10 million in space by dealing or releasing him this offseason. The Cowboys rolled with Tyler Smith at left tackle and Terence Steele at right tackle with good results for most of the year.

Getting some draft capital for him would alleviate their cap situation while also giving them another shot at a prospect on a cheap rookie contract for the next few seasons.

It would be much better news for the Cowboys to find buyers for some of their veterans with bloated contracts than swinging a deal for a veteran who is going to make their finances even tighter.