Enough salary cap talk. Lets throw down some real numbers. Lets also assume the following rules: -The salary cap roll over from 2011 is $8.9 million -The unsed salary cap from the previous year can be rolled over into the next year -During the regular season, the 53 man active roster and the practice squad players count against the cap -During the offseason, only the highest 51 players count against the cap. -If a player is cut mid-season, his entire salary does not count against the cap unles he is a vested veteran (4 or more accrued years) and was active for the 1st regular season game -If a vested vet is cut mid-season (Legadu Naanee) and is picked up by another team, that team will take on the pro-rated salary cap hit for the rest of the year -If a player is signed mid-season (Jabar Gaffney), only his pro-rated annual salary counts against our cap -And this is my own rule: If multiple websites list different contract numbers, always use the highest number reported. If anyone would like the MS Excel version of this spreadsheet, please PM me.