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P.J. Walker is an unrestricted free agent after Panthers do not tender him

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Mike Florio and Chris Simms dissect why Andy Dalton's reported two-year deal with the Panthers is an ideal situation for both parties and how it'll give Carolina flexibility after the NFL draft.

Panthers quarterback P.J. Walker is hitting unrestricted free agency.

The Panthers have decided not to tender Walker in free agency, according to Mike Kaye of the Charlotte Observer.

Walker does not have enough accrued seasons to qualify for unrestricted free agency, which means the Panthers could have made him a tender offer that would have allowed them to match any offer any other team made. But they’ve decided to let Walker walk.

With Andy Dalton and the first overall pick in the 2023 NFL draft, as well as 2022 third-round pick Matt Corral and Jacob Eason on the roster, the Panthers figure they already have enough quarterbacks.

The 28-year-old Walker started five games for the Panthers last season, completing 59.4 percent of his passes with three touchdowns and three interceptions.