The Eagles enter 2018 roughly $9 million over the NFL’s projected salary cap. In order to compete in all three phases of free agency, Philadelphia’s front office has to clear away this deficit and create some usable cap space.

The following is a rundown of the players owed the most significant cap hits in 2018, with the least remaining guaranteed money on their deals. Only by releasing, restructuring or relocating these players’ contracts can Philadelphia rectify their salary woes.

Some of these moves will be unpopular on a team that is loaded with fan favorites and is coming off the franchise’s first Lombardi Trophy. Yet the Eagles’ depth should allow them to weather these tough decisions without decimating any of the team’s three phases beyond repair.

Here’s a look at the players whose contract situations need to be addressed in 2018:

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Now let’s examine the best way to move forward with each of these players.

Restructure: Brandon Graham and Jason Kelce

At 29 and 30 years old, respectively, Graham and Kelce have never played better than they did in 2017. Convincing them to accept contract extensions with new guarantees would be a huge win for the organization.

The problem is, both players are among the NFL’s five best at their positions and already woefully underpaid compared to their peers.

Restructuring may appeal more to Kelce, who’s under contract through 2020, with just $1.2 million in guarantees attached to his deal. Conversely, Graham can become a free agent after 2018 and may be motivated to test his market value.

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Relocate: Nick Foles, Mychal Kendricks, Vinny Curry

Kendricks’ situation is closely tied to that of unrestricted free agent Nigel Bradham. With Kendricks’ current $7.6 million salary mirroring what Bradham could command on the open market, it’s difficult to envision the Eagles keeping both players.

Curry is an interesting case, in light of the fact he — not Graham — is the sixth highest-paid 4-3 end in the NFL. Though he’s never reached the pass-rushing potential he flashed in his third season in the league, Curry’s value to the defense is undeniable.

Most ($5 million) of Curry’s $9 million base salary becomes fully guaranteed on March 18. If the Eagles are thinking about pulling the trigger on a Curry deal, we may find out before this date.

As for the quarterbacks, the uncertainty surrounding Carson Wentz’s recovery complicates the decision on whether to trade Foles — as does the pool of signal-callers available via free agency and the draft.

Short of Drew Brees shaking loose from the Saints, Foles represents the best veteran option for contending teams, along with soon-to-be ex-Redskin Kirk Cousins.

The “post-June 1” rule plays into any trade scenario involving these three players, allowing Philadelphia to spread the “dead money” portion of no more than two player contracts over the next two seasons, rather than incurring the entire charge in 2018.

Moving Curry and Foles as “post-June 1” designations, while dealing Kendricks straight up, would net Philadelphia an additional $20.4 million in cap space for 2018.

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Release: Brent Celek, Torrey Smith, Chris Maragos, Donnie Jones

Ideally, Celek chooses to take less money or retire to an in-house gig with the team. Yet, there’s always work for blocking tight ends who can provide help for shaky offensive tackles. Celek may ultimately decide he still has football left to play.

Over 19 games in 2018, Torrey Smith posted 49 catches for 687 yards and three touchdowns. Amazingly, 23 percent of those receptions, 26 percent of that yardage and 33 percent of those touchdowns came in Philadelphia’s three postseason games. Smith’s purported big-play ability, however, resulted in just seven catches of 15 yards or higher during the regular season.

If a lower cap number can be worked out, Smith could return to the nest. But his departure wouldn’t likely set the Eagles back. Mack Hollins would slide into the outside receiver role, while a young receiver like Shelton Gibson would step into the rotation.

Maragos and Jones have been strong special teams contributors for the Birds. But the prospect of recouping $3 million in cap room by replacing them is too much to pass up, particularly with young practice squad players already in place at their positions.

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Jason Peters

As a future Pro Football Hall of Famer who head coach Doug Pederson has indicated would be the Eagles starting left tackle in 2018, Peters’ value is undeniable.

Yet, after Philadelphia won the Super Bowl with Halapoulivaati Vaitai in his place, the question of whether Philadelphia is prepared to move on from Peters is a fair one.

Vaitai allowed eight sacks over 13 regular-season starts — too many by any standard. In the playoffs, however, Vaitai did yeoman’s work against some of the league’s best pass rushers.

Still, there were moments — like on the Eagles’ final drive of Super Bowl LII — when Vaitai was completely overmatched and Foles had to make plays to escape disaster.

Moving on from Peters in any scenario requires the Eagles to use the “June 1” designation for it to be financially viable. But unless they’re uncomfortable with the progress of his ACL recovery, it’s unlikely the team is ready to take that leap.

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