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IRVING, Texas – If we’ve learned anything about the Cowboys, it’s that they love their defensive line.

“We believe the defensive line is a strength,” became a default position for just about everybody in the organization during the NFL draft.

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But is it really?

When Monte Kiffin was in Tampa Bay, the strength of the defense was the line with Warren Sapp, Simeon Rice and Booger McFarland. Same for Rod Marinelli in Chicago when he had Julius Peppers, Henry Melton and Israel Idonije racking up sacks.

Take DeMarcus Ware out of the equation. He will continue to be one of the most dominant pass rushers in the NFL. The move from outside linebacker to defensive end will not be too much for him, but it has to be noted that he is coming off major shoulder surgery and has suffered some other nicks the last couple of seasons.

Anthony Spencer is a curious case. He had a career-high 11 sacks last year, but in his first five seasons he never had more than six in a season. One AFC personnel man believed Spencer’s sack boost came in part because he was moved around more than in the past. Bill Polian has said Spencer will be a great fit for this defense. If Spencer is consistently in the same spot opposite Ware, then does he go back to a six-sack player? And he is lighter than most strong-side defensive ends Kiffin and Marinelli have employed.

Jay Ratliff was a difference-maker at one point. He was a disruptive player, incredibly difficult to block and could get to the quarterback. Notice the past tense? Ratliff’s sack total has decreased in each of the last five years and he missed 10 games because of injuries last year. He turns 32 in August. Maybe he is the perfect fit to play the Sapp role here, but how much tread is left?

Jason Hatcher has never had more than 4.5 sacks in a season and he will be making a position switch. Are his numbers a product of the fact that 3-4 defensive ends just don’t have the opportunity to get after the quarterback? Perhaps. He turns 31 in July and is in the last year of his contract.

Tyrone Crawford did some nice things as a rookie but didn’t record a sack. Sean Lissemore had one sack but was slowed by an ankle injury. Kyle Wilber will move to defensive end from outside linebacker this year but has the look of a tweener. Then there’s Ben Bass, Robert Callaway and Ikponmowasa Igbinosun.

Kiffin and Marinelli apparently have told Jerry Jones & Co. that the defensive linemen on the roster will be just fine, given how the team went about the draft and has looked at free agency so far. Rob Ryan said the same thing to Jones about the talent on hand when he showed up two years ago; how did that work out?

LANDOVER, Md. – The Cowboys de-activated running back Phillip Tanner in favor of linebacker Kyle Wilber for Sunday’s season finale against Washington.

Tanner was active last week vs. New Orleans in favor of Wilber, but with injuries to DeMarcus Ware (elbow, shoulder) and Victor Butler (groin), the Cowboys went with the extra outside linebacker.

Offensive linemen Ronald Leary, Darrion Weems, Kevin Kowalski and David Arkin are also inactive along with defensive lineman Robert Callaway and nose tackle Jay Ratliff, who is recovering from sports hernia surgery.

IRVING, Texas – Figuring out five inactive players for Sunday’s game at Washington is pretty easy: David Arkin, Kevin Kowalski, Ronald Leary, Darrion Weems and Jay Ratliff.

As we ponder the final 46-man roster of the season, coming up with the final two can be tricky.

Last week the Cowboys kept Kyle Wilber and Robert Callaway out with the New Orleans bringing a high-flying passing game. The Redskins are the best running team in the NFL, so they might want to go with fewer skill players, like receivers and cornerbacks.

Wide receiver Cole Beasley did not play a snap last week vs. the Saints, so the Cowboys might go with four wide receivers this week. With injuries to DeMarcus Ware and Victor Butler, the Cowboys might need Wilber to be active as an emergency.

To get Callaway, who missed Wednesday’s practice because of a cancelled flight, on the field, the Cowboys could go with four running backs with Phillip Tanner as the odd-man out. But then the special teams unit takes a hit. Can the Cowboys dress nine defensive backs? Maybe.

The guesses on the final two inactives: Callaway and Tanner.

IRVING, Texas -- Cowboys defensive end Jason Hatcher returned to practice on Thursday after he missed Wednesday's session with a thigh bruise.

Defensive lineman Robert Callaway and linebacker Brady Poppinga were also at practice after missing Wednesday because of travel issues.

Coach Jason Garrett said the discipline regarding Callaway and Poppinga missing practice will be handled internally.

The Cowboys signed a practice squad player on Thursday, defensive lineman Monte Taylor. He spent time with the Seattle Seahawks in minicamp before getting released in June. The Philadelphia Eagles picked him up a few days later. But the Eagles released Taylor on Aug. 31.

The Cowboys practiced outside, after moving practice to Cowboys Stadium on Wednesday because the fields were covered with ice. In the cold temperatures, wide receiver Dez Bryant and Taylor practiced without long sleeves.

IRVING, Texas – DeMarcus Ware did not practice Wednesday because of elbow and shoulder injuries, but the Cowboys outside linebacker reiterated he will play Sunday at Washington in the NFC East title game.

“I’m going regardless,” said Ware, who did go through the walkthrough at Cowboys Stadium.

Ware said he will not wear a harness for his right shoulder, nor will he take a painkilling injection. He is wearing a brace to help his hyperextended right elbow. He missed most of the second half last week against New Orleans but returned for a play in overtime.

Defensive end Jason Hatcher also missed Wednesday’s practice because of a thigh bruise, as did Ware’s backup, Victor Butler, who has a groin injury.

For the first time in three weeks running back DeMarco Murray was able to take part in a Wednesday practice, going through a full session with his sprained foot. Wide receiver Dez Bryant (finger), running back Felix Jones (knee) and linebacker Ernie Sims (concussion) were also full participants.

Linebacker Alex Albright was limited with a knee injury he suffered in the first half of the loss to the Saints.

Linebacker Brady Poppinga and nose tackle Robert Callaway missed practice for non-injury reasons. Nose tackle Jay Ratliff will miss his third straight game following sports hernia surgery.

IRVING, Texas – Cowboys linebacker Brady Poppinga and defensive lineman Robert Callaway were not at Wednesday’s practice because the Christmas snowstorm cancelled flights into Dallas/Fort Worth International Airport Tuesday night.

“I accept any responsibility,” Poppinga said. “Stand by your actions, right?”

Players were off on Monday and Tuesday after the overtime loss to New Orleans on Sunday and were to report to Valley Ranch early Wednesday morning. Poppinga said he contacted team officials Tuesday to let them know what was happening. Callaway was not available for comment on Wednesday.

Per rules in the collective bargaining agreement, players are subject to a fine of slightly less than $10,000 for missing a mandatory practice.

Poppinga was unaware Wednesday’s practice was at Cowboys Stadium after flying in Wednesday morning from Los Angeles.

“I just landed and got here as fast as I could,” said Poppinga. “I got myself a nice workout in. If I knew they were at the stadium, I would’ve headed over there.”

On the practice report, Poppinga and Callaway are listed as having missed the workout for non-injury reasons.

IRVING, Texas – As the Cowboys can attest, injuries play a large part when pondering the 46-man gameday roster. So does the opponent.

With New Orleans bringing the second-ranked pass offense in the NFL, the Cowboys will likely have to counter by having all nine defensive backs available with Morris Claiborne returning from a one-week absence due to a concussion.

Five inactives appear to be a lock: Jay Ratliff, David Arkin, Darrion Weems, Kevin Kowalski and Phillip Tanner.

Who are the final two?

Last week against Pittsburgh the Cowboys dressed all six wide receivers, but that might be a luxury they cannot afford this week. To me, that puts the final couple spots down to the defensive line, wide receiver and linebacker.

I’d rather see Brian Schaefering over Robert Callaway along the defensive line. Linebacker could be a question, so if they go there that final spot comes down to Brady Poppinga and Kyle Wilber. Since Poppinga started last week and defensive coordinator Rob Ryan used more of a 4-3 look vs. Pittsburgh, he gets the edge. At wide receiver, Anthony Armstrong was active last week but didn’t play an offensive snap, so he’s inactive this week in my book.

IRVING, Texas – With so many new faces in new places, configuring the Cowboys’ 46-man roster for Sunday against Pittsburgh could be a challenge.

Injuries play a big part in setting the roster, so even though DeMarcus Ware said he will play with a hyperextended elbow against the Steelers, the Cowboys have to prepare for the possibility Ware won’t be able to finish the game. Does that mean they dress all eight linebackers?

Injuries in the secondary have the Cowboys shorthanded too. Can they dress all nine of them?

While the Cowboys might want to get a look at wide receiver Anthony Armstrong, can they get all six wide receivers active? How about all five running backs?

Facing a physical team, the Cowboys could want to dress all seven defensive linemen, including newcomer Brian Schaefering. Most likely they will go with six with Schaefering and Robert Callaway taking the last two spots with Jay Ratliff off.

The Cowboys’ final decision has to come down at wide receiver, running back and linebacker. Is Phillip Tanner active? Can they go with four receivers, especially with Dez Bryant playing with a broken finger? What role can Brady Poppinga serve?

The inactive guesses: David Arkin, Darrion Weems, Kevin Kowalski, Ratliff, Poppinga, Beasley, Michael Coe

IRVING, Texas – With Jay Ratliff all but done for the season because of sports hernia surgery, the Cowboys have lost 12 players to injury, the most since 2005.

If you add Josh Brent, who was placed on the non-football injury list and is done for the season, to the list, it’s the most players they have lost in a year since 14 players ended the 1999 season on injured reserve or the non-football injurt list.

Since Nov. 26 the Cowboys have signed six players -- Brian Schaefering, Robert Callaway, Darrion Weems, Sterling Moore, Anthony Armstrong and Brady Poppinga –- to the 53-man roster. This week they changed out half the practice squad, signing four new players.

“I’ve never been a part of a season or a team that’s had so many guys lost for extended periods of time,” quarterback Tony Romo said. “We were joking earlier this week (that) we needed name tags out at practice, just because new guys keep coming in. That’s part of what happens in the National Football League sometimes. This is definitely the most our team has been exposed to that since I’ve been here. With that battle, guys have had to step up all year.”

Of the 13 players out for the year, nine were expected to be significant contributors: Ratliff, Brent, Sean Lee, Bruce Carter, Kenyon Coleman, Orlando Scandrick, Barry Church, Phil Costa and Chris Jones.

IRVING, Texas – With Josh Brent out for the season and Jay Ratliff’s availability still in question because of a lingering groin injury, the Cowboys have brought in veteran Brian Schaefering for a workout.

“We need somebody to help us right now,” executive vice president Stephen Jones said. “Jay’s a question mark, so we’re down to five guys. If we get an injury we’re down to four, so we’ve got to get someone in here getting ready to play in case somebody gets injured.”

Schaefering played for defensive coordinator Rob Ryan in Cleveland. From 2009-11, he had 72 tackles in 37 games, but he was cut by the Browns on Aug. 31.

Jones said he was not sure if Ratliff could return this week from a groin injury that has kept him out of the last three games. Ratliff went for a second opinion on his injury, which concurred with the team’s medical staff, according to Jones.

Without Ratliff and the impending move of Brent to NFI, the Cowboys have Jason Hatcher, Marcus Spears, Sean Lissemore, Tyrone Crawford and Robert Callaway on the defensive line.

IRVING, Texas – The Cowboys lost a second player from their practice squad in as many weeks to another team when Chicago signed linebacker Jerry Franklin.

Last week Oakland added running back Jamize Olawale.

Franklin joined the Cowboys practice squad on Nov. 14. He went to training camp with Denver and was on Carolina’s practice squad before coming to Dallas.

With the death of Jerry Brown, the call up of Robert Callaway and the departures of Olawale and Franklin, the Cowboys have only four players on the practice squad: Tim Benford, Andre Holmes, Reggie Jones and Ronald Leary.

CINCINNATI -- We're at Paul Brown Stadium, and it's going to be an emotional day for the Cowboys as they take on the Cincinnati Bengals.

Jason Garrett said it best when speaking to the team on Saturday night: You have to mourn the loss of Jerry Brown, but must focus for a few hours to keep the playoff hopes alive.

Here's a preview:

The series: These teams have met just 10 times in their history and the Cowboys own a 6-4 overall mark. The last time they met, the Cowboys beat the Bengals 31-22 on Oct. 5, 2008. The last time the Cowboys faced the Bengals here was a 26-3 loss on Nov. 7, 2004.

Losing two players: The Cowboys are playing with heavy hearts today because backup nose tackle Josh Brent, who was scheduled to start, is in jail, pending bond, after being charged with intoxicated manslaughter after a car accident in which teammate Jerry Brown was killed early Saturday morning. Brown was a practice squad player who, along with Brent, was well-liked in the Cowboys locker room.

Replacing Brent: The business of football takes over at 1 p.m. ET, and with Brent in jail, the Cowboys have to find a replacement for the replacement. Brent was playing for an injured Jay Ratliff, so now the Cowboys could go with Sean Lissemore or Marcus Spears at nose tackle. The Cowboys normally go with a rotation along the defensive line and it could remain that way despite losing Brent. Robert Callaway, who was called up to the active roster on Saturday after the team placed Orlando Scandrick on injured reserve, most likely will make his NFL debut. Don't be surprised if DeMarcus Ware and Anthony Spencer line up as defensive ends. Ware and Spencer played those positions in college and have done it before in the NFL on a limited basis.

Playoff possibilities: If the Cowboys (6-6) lose, the playoff hopes for Cowboys Nation will practically be gone. Dallas remains just a game out of first place in the NFC East, however, and is tied for second place with Washington. But Washington currently owns the tiebreaker over Dallas (head-to-head meetings). The Cowboys losing, falling to 6-7, doesn't help their chances with three games remaining in the regular season.

A hot Dez Bryant: The starting wide receiver has scored six touchdowns the past four weeks and produced two games with more than 100 receiving yards. He's got 14 catches the past two weeks and has basically been unstoppable at times. The Bengals will place either Terence Newman or Leon Hall on Bryant. Adam Jones might pick Bryant up in the slot in some situations. The Cowboys will need Bryant to become a playmaker once again.

Sacks, sacks, sacks: The Bengals lead the NFL with 39 sacks and have an imposing front seven led by defensive tackle Geno Atkins, whom Cowboys left guard Nate Livings said was one of the best in the league. The Cowboys' offensive line will be challenged greatly today. Livings is playing with a sore knee, right tackle Doug Free is struggling in pass protection and center Ryan Cook is making his second consecutive start after missing the previous two games with a knee injury. How Tony Romo deals with the pressure and if DeMarco Murray finds some running lanes will be an interesting storyline today.

The Cowboys placed cornerback Orlando Scandrick on injured reserve Saturday and promoted nose tackle Robert Callaway from the practice squad.

Scandrick, Dallas’ nickel cornerback, had surgery on his left hand after breaking it during the Cowboys’ Thanksgiving loss to the Redskins. He also sustained a bone bruise and ligament damage to his wrist.

Callaway adds to the Cowboys’ depth at nose tackle, a need with Jay Ratliff out for the third consecutive game due to a strained groin.

IRVING, Texas -- Running back Lance Dunbar (North Texas) cleared waivers and will return to the Cowboys on the practice squad roster.

The Cowboys had to finalize their practice squad by 11 a.m. CT. They can have as many as eight players on the squad.

Dunbar finished the preseason rushing for 105 yards on 15 carries with a touchdown against the Miami Dolphins. However, the Cowboys only wanted to keep three running backs on the 53-man roster: DeMarco Murray, Felix Jones and Phillip Tanner.

Dunbar battled through a hamstring injury that kept him off the field during training camp practices and preseason games. The Cowboys liked his speed and good lateral movement.

The Cowboys could make other moves to the 53-man roster based on which players they attempted to claim on waivers.

Update: Running back Jamize Olawale cleared waivers and will join the Cowboys practice squad. Completing the practice squad are DT Ben Bass, WR Tim Benford, DT Robert Callaway, WR Danny Coale, G Ronald Leary and LB Orie Lemon.

The biggest name not on this list is outside linebacker Adrian Hamilton (Dallas Carter), who set a SWAC single-season record for sacks last year at Prairie View A&M.

Coale being added to the practice squad isn't a surprise. He lost a roster spot to wide receiver Andre Holmes. However, Coale's health was an issue.

"We liked Danny Coale a lot. That’s why we drafted him," coach Jason Garrett said. "Unfortunately, like with a couple of our younger players, rookies who we drafted, we didn’t get a chance to see him very much. He had a foot injury in the spring. I think he only practiced one OTA practice, and then all through training camp he was dealing with a foot or (hamstring), or whatever it was. He didn’t play that much. He’s been playing the last couple weeks. So it was hard for him to make his case. Andre Holmes is a guy we picked up last year, a guy that we liked a lot, did some good things for us on the practice roster last year, enough to activate him at the end of the year."

IRVING, Texas – The Cowboys will make their final cuts today to reach the 53-man limit, but they have already notified 21 players that they have not made the cut.

According to sources, the Cowboys have informed Shaun Chapas, Adrian Hamilton, Danny Coale, Eddie Whitley, Orie Lemon, Ronald Leary, Pat McQuistan, Jeff Adams, Teddy Williams, Harland Gunn, Daniel Loper, Clifton Geathers, Rudy Carpenter, Lionel Smith, Baraka Atkins, Akwasi Owusu-Ansah, Andrew Szczerba, Ben Bass, Saalim Hakim, Tim Benford and Robert Callaway of their release.

They have two more roster moves to make by 7 p.m. after the trade for offensive lineman Ryan Cook from Miami.

The Cowboys would like to bring some -- like Hamilton, Coale and Leary -- back on the practice squad if they clear waivers.

Leary was the apple of Jerry Jones’ eye as an undrafted free agent and early in training camp, but he will not be on the 53-man roster.

The Cowboys considered drafting Leary despite a knee condition, but ended up guaranteeing him $214,000 in base salary and signing bonus to sign as an undrafted free agent. When the interior line was hit by injuries early in camp Leary took some first-team snaps but he hit a wall midway through camp.