I say: Yes it is. But it's really tough to say for certain. I think most agree on this board that the offense has the potential to be great, whereas the defense has alot to prove and improve one year removed from ranking dead last in the NFL. You could say something similiar about the Broncos, who lost in the Super Bowl last year. But still, they made it there. I would further say that in terms of skill positions the Cowboys have more weapons, but when it comes down to it, obviously, having Peyton Manning is a big plus on the Broncos side. But still the Cowboys were very close to beating the Broncos last year, coming within 3 point - final score Cowboys 48 Broncos 51. So what do you think - rebuild or contender?