They have some crucial decisions, not only on players who can become free agents Feb. 27, but those with one year left on their contracts who will expect extensions. For example, they've already begun talking to the agent for linebacker James Harrison, the NFL defensive player of the year and author of the 100-yard Super Bowl sprint.

Harrison has been a bargain the past two seasons when he was paid a total of $2.3 million to ring up 24.5 sacks. He is scheduled to make $1.4 million next season but the Steelers have given his agent reason to believe they will have a contract extension in place before too long.

Among the pending unrestricted free agents are three of their four offensive tackles and starting guard Chris Kemoeatu. The tackles are Marvel Smith, Max Starks and Trai Essex, who also was their top backup guard. The only other tackle with experience, starter Willie Colon, will become a restricted free agent.

It's possible they will try to sign either Smith or Starks but not both, along with Essex. They will make an offer to Kemoeatu but not a large one.

Nate Washington, their No. 3 wide receiver and until the playoffs their best big-play man, will be a free agent, as will starting cornerback Bryant McFadden.

They would like to keep both of those, especially McFadden.

Their two veteran backup quarterbacks will be free agents, Charlie Batch and Byron Leftwich. They likely will re-sign Batch because Leftwich wants to compete to start somewhere and they like the potential of rookie Dennis Dixon as their No. 2 before too long.

Besides Harrison, Pittsburgh has several players entering the final years of their contracts. They traditionally negotiate extensions with such players they want to keep, although often they don't get deals done.

They include wide receiver Hines Ward, defensive end Brett Keisel, tight end Heath Miller, safety Ryan Clark, kicker Jeff Reed, nose tackle Casey Hampton, cornerback Deshea Townsend and linebacker Larry Foote.

The newest Super Bowl MVP, Santonio Holmes, could make things sticky for them by asking for a new deal. He would enter the fourth year of his rookie contract that would pay him just $700,000 in salary. But with the exception of quarterbacks, the Steelers have a policy of not extending contracts that have more than one year left. Holmes could be a good test case for that one, but if they did it they would set a precedent and open the door for others to demand the same treatment now or in the future.

The Steelers also must decide what to do with Foote. He held off 2007 first-round pick Lawrence Timmons for two years but Timmons is ready to start and Foote is scheduled to make $2.885 million. They released Joey Porter two years ago when he was supposed to make $5 million.