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The Cowboys know what must be done this offseason, and the franchise does have the financial means to build Christian Parker's defense.

When you sit down at your desk and write out a list of the Dallas Cowboys' priorities this offseason, there are quite a few.

The contract situations of George Pickens and Javonte Williams. Restructuring the contracts of several stars, including Dak Prescott and CeeDee Lamb.

Then, free agency, which players the franchise should target, and lastly, the two first-round draft picks and who the Cowboys should select with them.

So there is a bit to work through for the Dallas front office, but for most, the path forward is clear.

However, with so many items on Brian Schottenheimer's to-do list this offseason, where should he and the franchise start?

For NFL.com's Matt Okada, Dallas's highest priority is fixing the defense, but once again, he is a victim of the silly narrative of the Cowboys' cap situation.

"Free agency does not figure to be kind to Dallas, but they do have two first-round picks and simply must fix the atrocity that was their 2025 defense if they want to compete in the NFC East," Okada wrote.

In other words, "Dallas is in Cap Hell.'' ... even though they're not.

First of all, why does free agency not figure to be kind to Dallas?  Okada linked his piece back to teams that will be hardest hit by free agency, with the Cowboys at No. 5 with - $29 million in cap space.

For regular readers here, you know the Cowboys won't be hindered by their cap situation, and it is baffling that so many think that will be the case.

With several restructures, the Cowboys can free up nearly $140 million in cap space this offseason if they want to.

I think that will be more than enough to sign Pickens, Williams, and a host of free agents to fill out Christian Parker's defense.

In an ideal world, the Cowboys would be aggressive in free agency (within reason) to add starting-caliber players to the roster. That would then allow them to select their two first-round picks based on BPA (best player available) or BAA (best available athlete).

The path forward, in truth, couldn't be simpler, and Dallas knows it must tick items off its checklist.

If it does and completes it, then come Week 1, this Cowboys team, in theory, should be far better equipped for a playoff run.

But let's stop with this silly notion that Dallas is salary cap-strapped.

It isn't.