For the second time in six months, the Tampa Bay Buccaneers have restructured defensive tackle Anthony “Booger” McFarland’s contract, PewterReport.com has learned.

Details of the reworked contract weren’t immediately available, except for the fact that the “likely to be earned” incentives were removed from his contract. If the Collective Bargaining Agreement isn’t extended, teams must make room for all contract incentives in their 2006 salary cap in advance of the season.

It is unknown at this time exactly how much cap room the move saves, but considering the Bucs are approximately $11 million over the NFL-mandated salary cap of $94.5 million, any cap relief helps. The $11 million cap overage takes into account the fact that the contracts for fullback Mike Alstott and tackle Kenyatta Walker will void at the start on the first day of the new league year.

The Bucs restructured McFarland’s contract in October in an effort to free up cap room so that the team could execute the trade with the San Francisco 49ers for quarterback Tim Rattay.

As part of his reworked deal back in October, McFarland was given $1.592 million in the form of a signing bonus and his 2005 base salary rate was reduced to $540,000 for the remainder of the season.

While his new cap figure in 2005 was $3.512 million, McFarland’s salary cap value was scheduled to escalate to $8.098 million in 2006, a figure the cap-strapped Bucs were hard pressed to afford.

PewterReport.com was operating under the false assumption that McFarland’s contract couldn’t be restructured because he had restructured in October of 2005, which is obviously not the case. We regret the error in previous reports on this subject matter.

A 1999 first-round draft pick out of LSU, McFarland has started 79 of the 93 games he’s played in as a Buc. Last season, Booger played in 15 games (15 starts), notching 41 tackles, two sacks and two fumble recoveries. During his seven-year career, McFarland has recorded 292 tackles, 20 sacks, three forced fumbles and five fumble recoveries.

In other news, Tampa Bay has tendered a contract to guard Sean Mahan, who was scheduled to become a restricted free agent. The value of the contract is $1.552 million and comes with a first-round draft pick compensation. As soon as he signs the deal, Mahan will be taken off the restricted free agent market.

Mahan, who entered the NFL with the Bucs in 2003 as a fifth-round pick out of Notre Dame, started 16 games at right guard last season. The first eight starts of his career game in 2004 when Mahan replaced injured center John Wade for the second half of the season.

If you liked this story, be sure to get the inside scoop and more detailed information on the Tampa Bay Buccaneers’ offseason plans regarding roster changes, free agency and the NFL Draft with a Pewter Insider premium subscription. uccaneers merchandise in the world.

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About the Author: Scott Reynolds

Scott Reynolds is in his 25th year of covering the Tampa Bay Buccaneers as the vice president, publisher and senior Bucs beat writer for PewterReport.com. Author of the popular SR's Fab 5 column on Fridays, Reynolds oversees web development and forges marketing partnerships for PewterReport.com in addition to his editorial duties. A graduate of Kansas State University in 1995, Reynolds spent six years giving back to the community as the defensive line coach for his sons' Pop Warner team, the South Pasco Predators. Reynolds can be reached at: sr@pewterreport.com
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