The Panthers have tendered contracts to 14 restricted free agents and also have made contract tenders to six exclusive rights free agents.
| POS | PLAYER | EXP | ROUND (YEAR) DRAFTED |
| LB | James Anderson | 5 | Third (2006) |
| WR | David Clowney | 3 | Fifth (2007) |
| S | Marcus Hudson | 5 | Sixth (2006) |
| LS | JJ Jansen | 3 | Undrafted (2008) |
| DE | Charles Johnson | 4 | Third (2007) |
| TE | Jeff King | 5 | Fifth (2006) |
| DT | Derek Landri | 4 | Fifth (2007) |
| K | Rhys Lloyd | 4 | Undrafted (2005) |
| CB | Richard Marshall | 5 | Second (2006) |
| QB | Matt Moore | 4 | Undrafted (2007) |
| TE | Dante Rosario | 4 | Fifth (2007) |
| LB | Jordan Senn | 3 | Undrafted (2008) |
| RB | DeAngelo Williams | 5 | First (2006) |
| CB | C.J. Wilson | 4 | Seventh (2007) |
The Panthers did not make qualifying offers to five potential restricted free agents: safety Gerald Alexander, linebacker Abdul Hodge, center Chris Morris, tackle Rob Petitti and linebacker Jamar Williams.
With Carolina's restricted free agents, the Panthers' tender offer ensures a right-of-first-refusal for these players, plus the potential for draft-choice compensation in some cases should the players sign elsewhere. In most cases, a restricted free agent is tendered what is called an original tender. This ensures the right-of-first-refusal plus draft pick compensation, but only if the player was originally drafted when he entered the League. If another team signs a restricted free agent and compensation becomes due to the Panthers, the draft choice surrendered by the signing team would be the same as the round in which that player was originally drafted.
Any player with an expiring contract but with less than three accrued seasons in the League is an exclusive rights free agent. Carolina can retain the rights to these players by making a qualifying contract offer.
| POS | PLAYER | EXP |
| G | C.J. Davis | 2 |
| DT | Nick Hayden | 2 |
| LB | Nic Harris | 2 |
| DT | Ed Johnson | 2 |
| WR | Charly Martin | 2 |
| QB | Keith Null | 1 |
