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Jason has put up his take on the Patriots situation. For the purposes of this thread, I think this is the most relevant paragraph:
Looking at the New England Patriots Salary Cap
As New England enters the 2013 season I have them estimated around $16.1 million in cap room which ties in with the John Clayton cap report of $18.6 million from a few weeks ago. Clayton’s numbers did not include futures contracts or the salary escalators earned by certain players that are just now being accrued by the league. I like to translate these figures into real numbers so there are some adjustments to take into account. Every team is charged $504,000 at the beginning of free agency for workout payments expected to be earned. Teams also need to set aside money for rookie payments. The Patriots hold the 29th slotted pick in rounds 1-3 as well round 7. They also have the Buccaneers 7th round draft pick. Those 5 selections should cost the team a total of $3,311,620 in cap dollars in 2011 with a high of $1,312,918 for their first round pick all the way down to $416,898 assuming no dramatic changes in the calculations. In terms of net cap space that amounts to about $1.69 million as the draft picks replace the bottom of the current roster. For 2014 the total cost should be $4,065,685, which is also the net figure. So realistically before tenders for RFA’s or franchise players the Patriots as of today are looking at a real cap figure of $14 million with $110.5 million for ¾ of a roster in 2014.
Looking at the New England Patriots Salary Cap