The <a href="https://www.on3.com/category/pros/news/">Carolina Panthers</a> have been working hard over recent weeks to create more cap space entering free agency. Carolina has already restructured multiple contracts, and now, according to ESPN’s Field Yates, the Panthers have restructured offensive lineman <a href="https://www.on3.com/db/pat-elflein-95171/">Pat Elflein</a>. 



“The Panthers converted $4.865M of OL Pat Elflein’s 2022 compensation into a signing bonus, creating $2,432,500 in 2022 cap space, per source,” <a href="https://twitter.com/FieldYates/status/1502673228598333452">Yates tweeted</a>. “Carolina continues to create cap space for this season, as they are now closing in on $30M to spend, with avenues to add even more.”



Elflein first entered the league after he was drafted 70th overall in the third round of the 2017 NFL Draft out of <a href="https://www.on3.com/college/ohio-state-buckeyes/">Ohio State</a> by the Minnesota Vikings. He spent the first three full seasons of his career in Minnesota before being waived in the middle of the 2020 season. Elflein then joined the New York Jets for six games. The Panthers signed Elflein to a three-year, $13.5 million contract in free agency ahead of last season.



Elflein played in nine games, starting all, for the Panthers this past season. 



<h2 id="h-elflein-s-restructuring-might-not-be-the-last-move-for-the-panthers">Elflein’s restructuring might not be the last move for the Panthers</h2>



Restructuring Elflein’s contract is just the latest move in a long list of salary-related changes on the Panthers roster this offseason. But now, the Panthers could be aiming to pursue some of the top talent in the NFL through trades. 



According to ESPN’s David Newton, the Panthers are gearing up to make an “<a href="https://www.on3.com/news/report-carolina-panthers-could-trade-multiple-young-stars-picks-for-deshaun-watson-houston-texans-clemson-tigers-brian-burns-derrick-brown-jaycee-horn-jeremy-chinn/">aggressive</a>” pursuit for Houston Texans quarterback <a href="https://www.on3.com/db/deshaun-watson-35369/">Deshaun Watson</a>.



“The Carolina Panthers will make an “aggressive” offer for Deshaun Watson as soon as the Houston quarterback waives his no-trade clause for them to negotiate with the Texans, a league source told ESPN,” <a href="https://www.espn.com/nfl/story/_/id/33483986/source-carolina-panthers-make-aggressive-offer-houston-texans-qb-deshaun-watson">Newton said</a>.



“An issue with having the clause waived is not anticipated, the source said.”



The Panthers are also reportedly fielding calls on running back Christian McCaffrey, who has had an injury plagued past couple of years. If Carolina does move on from McCaffrey, the asking price is steep.



“If a team wishes to add McCaffrey, I’m told the Panthers would be looking for a first-round pick plus another piece of compensation in order to ship one of the most versatile offensive weapons in the NFL today,” CBS Sports’ Jonathan Jones <a href="https://www.on3.com/news/report-carolina-panthers-receiving-calls-to-inquire-about-christian-mccaffrey-trade-nfl-running-back/">said</a>.

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