Offense - 26
Quarterback - 3
Note: Remember, Webb can also play that large possession receiver spot if needed. This allows the Panthers to keep only 5 receivers.
Running Back - 4
Note: With Jonathan Stewart entering what is probably his last season in Carolina, Panthers keep an extra back for continuity into 2016.
Fullback - 1
Tight End - 4
Note: Simonson has come on strong as of late and is kept as injury insurance. If Olsen or Dickson get injured, the Panthers offense would suffer greatly without a backup pass catching tight end. Brockel is kept for special teams and short yardage. Brandon Williams to IR possible. He has missed all of camp and preseason. Panthers could still keep him instead of Simonson though. Tough call.
Wide Receiver - 5
Note: I like Boykin and this is a very tough call. But keeping both Bersin and Boykin is fairly pointless as they are the same player. Boykin has a little more athletic ability but Bersin is more reliable. In a Ron Rivera locker room, reliability wins the spot. Personally, I would be very tempted to go with Boykin, but I don't think Rivera will.
Offensive Line - 9
Note: Panthers could opt to waive Brian Folkerts and use Mike Remmers as the backup center. This frees up roster space and makes room for the day that Daryl Williams is starting (it will happen this season).
Defensive Line - 9
Note: Really strong group here.
Linebacker - 5
Note: I have taken Mayo off the roster here. I just cannot see why you would keep him when he would so obviously clear waivers and land on the practice squad. Cutting Trusnik and keeping Glanton instead helps the Panthers 2016 compensatory draft pick odds.
Safety - 4
Note: Pretty much a lock here. Jones can move up into that buffalo nickel spot the Panthers love so much.
Corners - 6
Note: Teddy Williams has done enough to make this team in preseason. Special teams cause is helped by his addition.
Special Teams - 3
Kicker - Graham Gano
Punter - Brad Nortman
Long Snapper - JJ Jansen
Practice Squad - 9
Brandon Wegher (crossing fingers)