The Steelers have started to position themselves to get under the salary cap for 2004, restructuring the contract of left tackle Marvel Smith, with more moves on the way.

The Steelers, who are about $4.5 million over the projected cap, need to be in accordance with the cap by March 2. The salary cap is expected to go higher than $80 million for teams in the NFL, settling between $80.5 million and $80.6 million.

That will be an increase of more than $5 million over the salary cap from the 2003 season.

By restructuring the amount of money Smith was to receive in 2004 -- $2.25 million -- the Steelers were able to start whittling at the surplus and put themselves in a more cap-friendly position as the start of free agency nears.

"It was a no-brainer for both parties," said Ken Zuckerman, Smith's agent. "For Marvel, he was able to take some of his base salary and roster bonus and turn that into a signing bonus. And they want to lower their cap number."

Smith, who missed 10 starts last season because of a pinched nerve and inflammation in his neck and shoulder area, was scheduled to earn $1.75 million in base salary and another $500,000 in roster bonus next season.

What the Steelers and Zuckerman agreed to do was to restructure the manner in which Smith would receive $2.25 million. They took $1,715,000 and turned it into a signing bonus that is pro-rated over the remaining five years of his contract. His base salary would then be $535,000, the league minimum for a five-year veteran.

Smith signed a six-year contract extension before the start of the 2003 season, when he moved from right tackle to left tackle to replace Wayne Gandy. In subsequent years, Smith is scheduled to earn $3.95 million in 2005, $4.44 million in 2006, $4.2 million with a $250,000 roster bonus in 2007 and $3.95 million with a $500,000 roster bonus in 2008.

Smith's restructuring will be a cap savings for the Steelers of $1,365,000. Couple that with a 2004 cap limit that is expected to be higher than expected and the Steelers will not be that far over the limit.

They have other restructuring options they might explore. Defensive end Aaron Smith and cornerback Chad Scott, two of their highest paid defensive players, could have their deals re-worked to pull the Steelers even further under the cap.

Smith is scheduled to earn $3.55 million in 2004. Scott, who missed the final two games with a hand injury, is slated to make $3,885,000 with a $200,000 workout bonus this year.