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Oakland Raiders Kevin Boss (87) heads for the end zone for a touchdown on a fake field goal attempt in the third quarter of their NFL game against the Cleveland Browns at O.co Coliseum in Oakland, Calif. Sunday Oct. 16, 2011. (Anda Chu/Staff)

The bookkeeping process that is helping clear the way to free agency in 2012 made a victim of the Raiders' biggest signing of 2011.

Tight end Kevin Boss, signed Aug. 5 as a replacement for free-agent departure Zach Miller, will be released Tuesday, according to an NFL Network report.

The Raiders made no announcement regarding Boss, but they did confirm a contract restructure by linebacker Aaron Curry and restricted-free-agent tenders extended to fullback Marcel Reece and defensive lineman Desmond Bryant.

Boss caught 28 passes for 368 yards and three touchdowns last season, missing the first two games because of a knee injury and never becoming a regular option for quarterbacks Jason Campbell and Carson Palmer.

It was the least productive season for Boss since his rookie year with the New York Giants.

He reportedly was owed $2 million in salary plus a $2 million roster bonus due this week. His release will save a reported $2.5 million against the approximately $120.6 million salary cap, with which the Raiders must be in compliance before the free agency period starts at 1 p.m. Tuesday.

The team recently restructured the contracts of Palmer, defensive tackle Richard Seymour and safety Michael Huff. The release of cornerback Chris Johnson and safety Hiram Eugene, plus other moves to be announced, have helped set the table for free agency.

The status of linebacker Kamerion Wimbley is to be determined. Wimbley would be due $17.5 million in future guaranteed money if still on the roster Saturday. Wimbley's agent, Joe Linta, said Monday there had been no contact between the two sides.

If released, Wimbley still would collect $6.5 million this season from the Raiders.

Based on new general manager Reggie McKenzie's history with the Green Bay Packers and the way he dealt with the contracts of Stanford Routt and Boss, the Raiders are embarking on a more fiscally sound era.

The late Al Davis signed unrestricted free agents as well as his own potential free agents to contracts thought by the rest of the league to be excessive -- a trait that made him enormously popular with players and a thorn in the side of owners who saw the market change.

Coach Dennis Allen hinted at the NFL scouting combine that the Raiders weren't going to be charging headfirst into bidding wars for big-ticket players.

"I think Reggie's an excellent evaluator, and we're going to work hard to find guys that fit our system, and we might not go out and get the big name in free agency," Allen said. "Then again, it's not always the big name that has the biggest impact."

The approach in Green Bay was to build through the draft, set a price on the Packers' own players and prospective free agents -- and then stick to that price.

It's the same way the 49ers operated last season. Allen took note of how the 49ers found cornerback Carlos Rogers available when other teams weren't biting, bringing him in for one year at $4.25 million.

"He came in, had a real good year for them and was one of the reasons why they were as successful as they were," Allen said.

The Raiders had to overcome a salary-cap overage that was reportedly as high as $20 million at one point. But they have been as much as $40 million over in past years and had no difficulty getting under the cap and also creating room to sign free agents through releases and restructures.

Given that the Raiders have only fifth- and sixth-round picks in the NFL draft, free agency will be a big part of upgrading their roster. At least one compensatory selection -- possibly as high as a third-round pick -- is expected this month for the loss of free agents such as Miller, Nnamdi Asomugha and Robert Gallery the previous year.

Because of a minor infraction regarding contractual issues in the uncapped season of 2010, the Raiders, along with the New Orleans Saints, reportedly will not receive $1.6 million in cap relief going to other NFL teams as a result of punishment meted out to the Washington Redskins and Dallas Cowboys.

Washington was stripped of $36 million of cap room and Dallas $10 million.

raiders free agency

Here are the three greatest positions of need as the Raiders enter free agency Tuesday:

Cornerback: The cupboard is bare other than 2011 draftees DeMarcus Van Dyke and Chimidi Chekwa following the releases of Stanford Routt and Chris Johnson and the impending free agency of Lito Sheppard. Tracy Porter of New Orleans was the hero of Super Bowl XLIV with Dennis Allen as his position coach. Tennessee's Cortland Finnegan and Kansas City's Brandon Carr will have hefty price tags.

Defensive tackle: Plenty remain on the roster (Richard Seymour, Tommy Kelly, John Henderson) but the fact is the Raiders still need a run-stuffer. Denver's Broderick Bunkley qualifies, and Allen was his defensive coordinator with the Broncos. If new D-coordinator Josh Tarver has Allen thinking along the lines of a 3-4 defense, Miami's Paul Solai, at 6-4, 355 pounds, is a possibility.

Center: With no move to sign incumbent Samson Satele, the Raiders could move Stefen Wisniewski over from left guard. Or they could keep the Jared Veldheer-Wisniewski left side intact and look for a replacement. A natural fit is Houston's Chris Myers, schooled in the zone blocking system and familiar with offensive coordinator Greg Knapp and line coach Frank Pollack, both in Houston last year.

Raiders scheduled to be unrestricted free agents today:
QB Kyle Boller, QB Jason Campbell, RB Michael Bush, RB Rock Cartwright, WR T.J. Houshandzadeh, WR Chaz Schilens, OT Khalif Barnes, OT Stephon Heyer, C Samson Satele, DE Jarvis Moss, DE Trevor Scott, LB Darryl Blackstock, LB Quentin Groves, CB Lito Sheppard, FS Matt Giordano.

Note: SS Tyvon Branch was designated the Raiders' franchise player, tying him to Oakland for $6.2 million for one season. He can be signed by another team, but the Raiders would have the opportunity to match the deal or accept a first-round draft pick.