The Dallas Cowboys will have some decisions to make following this off season. Whether the coaches remain the same is completely up to the General Manager, President, and Owner: which in Dallas is the same guy. Jerry has stated during this season that he will always be instrumental in decisions as important as personnel acquisition.

The Cowboys under Jason Garrett showed their strategy behind personnel selection last season during the free agency period and in the draft. The biggest holes on the roster after the 2010 season were at cornerback. Dallas signed the best young cornerback in free agency and then traded up to get the best cornerback in the draft.

The previous season, the Cowboys had a huge hole at tackle and drafted Tyron Smith with the 9th overall pick while eschewing draft picks from Jacksonville to trade down. Dallas prefers to attack the weaknesses on this team by investing substantial resources in addressing them.

Utilizing a similar strategy this off season hinges upon properly evaluating which positions require significant upgrades. Adding players to make the greatest impact on the overall performance of this football team requires that those in charge take an accurate inventory on what is already on the team.

Because it is difficult for an individual to remain unbiased, a group mentality may actually better reflect the holes on this team. As always, feedback is encouraged.

Quarterback

Running back

Tight end

Wide receiver

Offensive line

Defensive line

Linebacker

Cornerback

Safety

Specialists

Of the 61 players that are either on the active roster or injured reserve, only 43 are listed to return. The linebacker and offensive line positions have three players projected not to return or be upgraded.

But numbers do not tell the whole story as the offensive line is almost unanimously regarded as the unit requiring the greatest upgrade in talent. The secondary may also need additional talent as four players (two cornerbacks and two safeties) may leave or need to be replaced to upgrade each unit.

Judging from the available talent on the team, offensive line seems to be the unit in need of the greatest infusion of young talent. Better safety play would be welcomed as well, but considering that Church has missed most of the season, that unit appears to be less of a priority.

The defensive line has numerous young players ready to step up and contribute next season. If the team can find one young defensive end that can generate pressure in addition to Hatcher, the Cowboys could boast a formidable front seven. The wide receiver position looks poised to have several young players rise through the ranks to contribute next season, but another playmaker could be added.

Dallas needs to find a suitable back-up for DeMarco Murray if Felix Jones does move on. A developmental quarterback may be added since only Orton and Romo are currently on the roster.

The Cowboys would also benefit from adding several back-up role players. Another blocking tight end and a pass rushing outside linebacker that can relieve Ware on occasion would shore up positions that are not expected to be deep next season.

No surprise: the Cowboys could invest a high draft choice to upgrade the safety position or the offensive line. Considering that Dallas has not had a history of taking an offensive lineman with a first round pick (with the notable exception of Tyron Smith, of course), the area of next greatest need could be safety.

Eric Reid of LSU may be the cream of the crop at safety, and available in the middle of the first round (Dallas currently has the 16th pick) of the 2013 NFL draft. Barrett Jones, the brilliant (he boasts a 4.0 GPA) center from Alabama may also be a target for Dallas, since Stephen Jones noted that the team would consider drafting a center in the first round last off season.

Both players would upgrade units requiring better talent and would be expected to start sometime during their rookie seasons. A guard and/or right tackle may be the target on the second day of the draft. A cornerback could also be targeted on the second day, but expect a developmental small school talent to be added at cornerback on the third day.

A running back should become a priority around the third round. Any receiver that unexpectedly drops in the draft is always a target for Jerry Jones.

In conclusion, most of the needs this team has heading into 2013 should be addressed through the upcoming NFL draft. The Cowboys could be poised to make a legitimate run next season, health permitting.

But then again, hasn't that been the story for the last decade? Maybe next year...