ORCHARD PARK - Mercifully, the 2024 preseason is in the books and now the Buffalo Bills can get on with the difficult task of paring the roster down to 53 players by the NFL’s mandated Tuesday afternoon deadline.

Saturday afternoon’s 31-26 loss to the Carolina Panthers at Highmark Stadium was the final opportunity for players on the bubble to make one last impression, though coach Sean McDermott and general manager Brandon Beane probably had almost all of the decisions made before the Bills took the field.

I know I did.

There were definitely some tough calls, and things can certainly change between now and Tuesday based on any injuries that may have cropped up in the game that we’re not aware of at the moment.

As I made my way through this projection, there were three positions where the numbers impacted each other: I kept six wide receivers and six linebackers, which meant the toughest decision I had was keeping only four defensive tackles.

Here’s my 53-man roster, with some predictions on the practice squad, too.

Quarterback

∎ Starter: Josh Allen.

∎ Reserves: Mitchell Trubisky (or a cut day acquisition).

∎ Practice squad: Ben DiNucci.

∎ Sal’s take: The Bills haven’t had to worry about the depth chart because Allen has started 98 consecutive games counting the playoffs, the longest active streak among QBs. But if that should end — gasp! — who the No. 2 will be is still in question. Trubisky will be the guy if he’s healthy for Week 1, but if he’s not, he could be placed on injured reserve with the designation to return later in the season. Teams can do this prior to reducing to 53 with two players which helps them keep two additional players without exposing them to waivers, but they would then count among the total of eight players who can come back from IR during the season. Matt Milano will almost certainly get this treatment, and Trubisky could be the other. If he goes to IR, I would expect the Bills to sign a QB who gets cut Tuesday, possibly old friend Kyle Allen if the Steelers go with just Russell Wilson and Justin Fields. Bailey Zappe of the Patriots would be another potential option.

Running back

∎ Starter: James Cook.

∎ Reserves: Ty Johnson, Ray Davis, Reggie Gilliam (FB).

∎ Practice squad: Frank Gore Jr.

∎ Sal’s take: Cook is the undisputed No. 1, coming off a season in which he finished fourth in the NFL with 1,122 rushing yards and sixth in yards gained from scrimmage with 1,567. However, his 281 touches were a huge increase over his 120 as a rookie, so the Bills may need to manage that. If so, Johnson is a solid No. 2, and Davis has certainly popped in the preseason and looks like a player who can handle any situation, including third down as a pass protector if needed, because he plays such a physical style. Gore would be my pick over Darrynton Evans for the practice squad.

Wide receiver

∎ Starters: Khalil Shakir, Curtis Samuel, Keon Coleman.

∎ Reserves: Mack Hollins, Marquez Valdes-Scantling, Tyrell Shavers.

∎ Practice squad: KJ Hamler, Andy Isabella, Justin Shorter.

∎ Sal’s take: The Bills kept five last season, and I’m not convinced the Bills will keep six this year, but if they do, I think Shavers has done enough to win that last spot. The only thing that could factor in is whether the Bills believe Hamler or Isabella is their best option as a return man. In that case, one of them nudge Shavers into the land of the practice squad. If that happens, I also think it might be difficult to keep Shavers in Buffalo because he has shown upside as a receiver. Shorter has been underwhelming so a year on the practice squad after his lost rookie season on IR would help him.

Tight end

∎ Starter: Dalton Kincaid.

∎ Reserves: Dawson Knox, Quintin Morris.

∎ Practice squad: Zach Davidson.

∎ Sal’s take: Kincaid and Knox are locked in, and both are going to play a lot because I think offensive coordinator Joe Brady is going to use more two-tight end looks than we anticipated, with Kincaid essentially becoming the third wide receiver. The mystery comes at the No. 3 spot. Morris banged up his shoulder so if he has to start the year on injured reserve or just as a game day inactive, Davidson would get the spot. If Morris is ready, I think the Bills will try to get Davidson onto the practice squad, but his excellent summer could make that difficult. If he goes elsewhere, they should be able to get Tre McKitty on the practice squad.

Interior offensive line

∎ Starters: Connor McGovern (C), David Edwards (LG), O’Cyrus Torrence (RG).

∎ Reserves: Alec Anderson (G), Sedrick Van Pran-Granger (G-C),

∎ Practice squad: Will Clapp (G-C) Lael Collins (G).

∎ Sal’s take: Anderson has proven to be capable of backing up at all three interior spots and he’s slightly ahead of Van Pran-Granger, a fifth-round pick who needs a little time to develop. Long term, Van Pran-Granger has a chance to become a starter, but it’s probably not happening this season and I would think he’d be a game day inactive all year, same as Anderson was last year. Clapp and Collins are two veterans who could get looks elsewhere, but if they can be retained, it’s nice to have them in reserve just in case things go sideways.

Offensive tackle

∎ Starters: Dion Dawkins (LT), Spencer Brown (RT).

∎ Reserves: Ryan Van Demark, Tylan Grable.

∎ Practice squad: Richard Gouraige, Travis Clayton

∎ Sal’s take: Brown’s health is always a concern but so far he looks to be fine after offseason shoulder surgery. Van Demark dressed for every game in 2023 but he played only 47 snaps on offense, mostly in mop up duty. Still, the Bills like the way he has developed and he’ll remain the swing tackle on game day. Grable is a sixth-round pick who showed some promise in training camp and the preseason games, so he should make the team and then will probably be inactive every week. The Bills get Clayton for free because he’s part of the international pathway program so they can have 17 men on the practice squad, while Gouraige is an interesting prospect they’d love to keep and develop. Remember, Brown is a free agent at season’s end so Grable and Gouraige could be in the future plan.

Defensive tackle

∎ Starters: Ed Oliver, DaQuan Jones.

∎ Reserves: Austin Johnson, DeWayne Carter.

∎ Practice squad: DeShawn Williams, Eli Ankou.

∎ Sal’s take: The tough call will be whether to keep Williams as the fifth DT, but based on my numbers elsewhere, I don't see it happening for the veteran, even though I think he could provide valuable depth so the Bills would love to get him back on the practice squad. The key to the decision will be what the coaching staff thinks of Carter, a rookie third-round pick. He needs some seasoning, but if they think he's ready to be part of the regular four-man rotation, then I think that costs Williams a roster spot.

Edge rusher

∎ Starters: A.J. Epenesa, Greg Rousseau.

∎ Reserves: Von Miller, Dawuane Smoot, Javon Solomon.

∎ Practice squad: Kingsley Jonathan, Kameron Cline.

∎ Sal’s take: I’m not going to make too much of Rousseau’s explosive performance against the Steelers because it was a preseason game. Still, if that’s what he’s going to bring this season, he could become the player the Bills need him to be, a dominant pass rusher the other team must game plan for. Epenesa also needs to step up after the Bills re-signed him in free agency, and with Miller, I’m expecting nothing so anything more would be a bonus. Smoot cemented his place because he has shown an ability to move inside on third downs. The tough decision comes at the bottom, and Solomon will get the spot as a fifth-round rookie. Both Jonathan and Cline would be coveted on the practice squad, but both could get picked up.

Linebacker

∎ Starters: Terrel Bernard, Dorian Williams.

∎ Reserves: Nicholas Morrow, Deion Jones, Edefuan Ulofoshio, Joe Andreessen.

∎ Practice squad: Baylon Spector.

∎ Sal’s take: Matt Milano will be placed on IR, and because of that, I think it clears the decks for Jones to make the team. He has versatility to play inside and out, and he can also play special teams. Ulofoshio looks like a player who could get the redshirt treatment all season, meaning he’ll be a game-day inactive. For me, the big decision comes down to Andreessen and Spector and I’m going with the hometown hero. Andreessen just looks like a playmaker and he can certainly do anything Spector can, both on defense and special teams. Spector can’t stay healthy, so if the Bills can get him to the practice squad, that works for me.

Cornerback

∎ Starters: Rasul Douglas, Christian Benford, Taron Johnson (NCB).

∎ Reserves: Kaiir Elam, JaMarcus Ingram, Daequan Hardy.

∎ Practice squad: Te'Cory Couch.

∎ Sal’s take: The top three boundary corners are Douglas, Benford and Elam, a solid threesome. And of course Johnson is one of the best nickel corners in the NFL. There has been a nice competition for the fifth and sixth spots, but it’s undeniable to me that Ingram has done more than enough to be the fourth corner, and if Hardy can lock down the return duties, he’s fine as a fifth corner who can also backup Johnson in the slot. Lovely and Te’Cory Couch will be in play for the practice squad, and maybe Kyron Brown, but Lovely looks like the best candidate to me.

Safety

∎ Starters: Taylor Rapp, Mike Edwards.

∎ Reserves: Cole Bishop, Damar Hamlin, Cam Lewis.

∎ Practice squad: Kareem Jackson

∎ Sal’s take: If wide receiver was the most watched position group in training camp, safety was a close second. It has been troublesome, to say the least, with the injuries to Edwards, Bishop and Hamlin, but it looks like they will all be ready to go for Week 1. Rapp is all set in the Jordan Poyer role, and I think if Edwards gets some good work in over the next two weeks, he’ll start in the Micah Hyde spot. Bishop, a second-round rookie, isn’t ready to start because of all the time he missed, and Hamlin is better-suited to be a backup. The Bills signed Jackson and Terrell Burgess in training camp, and if they could get either to the practice squad, that would be nice depth at a position that needs it.

Special teams

∎ Starters: Tyler Bass (K), Sam Martin (P), Reid Ferguson (LS), Daequan Hardy (PR), Ty Johnson (KR).

∎ Reserve: None.

∎ Practice squad: None.

∎ Sal’s take: Bass made his first six field goals in the preseason before missing from 51 yards Saturday, but he was erratic in practice so while McDermott claims to be confident, you have to wonder if he’s fibbing ever so slightly. Regardless, Bass’ contract means he’s not going anywhere and he needs to figure it out. Martin beat out Matt Haack and Jack Browning and it was the right call, so he should be fine. Hardy looks to be the best option on punts, and while we didn’t see it in the games, Johnson might be the right fit on kickoffs.

Sal Maiorana has covered the Buffalo Bills for four decades including 35 years as the full-time beat writer for the D&C, and he has written numerous books about the history of the team. He can be reached at maiorana@gannett.com, and you can follow him on Twitter @salmaiorana. https://profile.democratandchronicle.com/newsletters/bills-blast

This article originally appeared on Rochester Democrat and Chronicle: Bills roster cuts prediction: 53 players who will make 2024 team