IRVING, Texas (AP) – To Bill Parcells, the best thing about his debut season with the Dallas Cowboys wasn’t making the playoffs, winning 10 games or having the league’s top-rated defense.

It was exposing the flaws he has to fix next season.

Year two traditionally has been when Parcells’ turnarounds take shape. So even though his first Dallas team made the playoffs, Parcells isn’t fooled into thinking the team has arrived – especially not after its 29-10 loss to Carolina on Saturday night.

“When you have an opportunity, you don’t know when you are going to get another one,” Parcells said. “But I told the players I am not going to rest. I am going to be tireless in my pursuit.”

Parcells said Dallas will be active in free agency, although he and owner-general manager Jerry Jones declined to elaborate Saturday night or Sunday. They’ve said they will start first by re-signing the players they want to keep, then look to other teams or the draft.

Cornerback Mario Edwards and defensive end Ebenezer Ekuban are among the unrestricted free agents. The Cowboys also may have to make decisions about high-priced veterans such as receiver Joey Galloway and maybe even offensive lineman Larry Allen. Dallas is in good shape with the salary cap.

The biggest decisions will center on quarterback and running back.

Troy Hambrick certainly won’t be the main ball carrier again after gaining just 1,001 yards, counting his lowly team-best 29 against Carolina.

Whether Quincy Carter remains the quarterback will be the hot issue. Jones said in early December that Carter had done enough to earn the job next season, but he left plenty of wiggle room.

Carter had four more interceptions than touchdowns and his pass rating was among the league’s worst. However, he still went 10-6 despite no running threat and a different coordinator each of his three seasons.

“This season has taught me a lot more than I could’ve expected to be taught. … I’m not under illusions. Trust me,” Parcells said.

Lured out of retirement on Jan. 2, 2003, Parcells, 62, told players at his first meeting that he was too old to lose, then began teaching them how to win. Jones tried holding down hopes, saying at the start of training camp that Parcells was not a miracle worker.

The preseason opener was so ugly Parcells feared going 0-16. Then a sloppy loss in the opener left fans expecting a fourth straight 5-11 season, at best. What happened next changed everything.

After blowing a big fourth-quarter lead against the New York Giants at Giants Stadium on a Monday night, the Cowboys rallied for a tie at the end of regulation and won in overtime.

That win started a run of five straight.

Dallas pushed its record to 8-3, tied for the best in the conference. The Cowboys went 2-4 after that, counting the playoffs.

Still, this was easily the most satisfying season for Jones since the 1995 campaign ended with Barry Switzer holding the Lombardi Trophy. While many called this Parcells’ best season, he insisted it wasn’t. He also bristled at the notion the Cowboys rejoined the NFL’s elite.

“You have to be doing this three years in a row before you can say we are. … I would say we are more competitive than we were,” he said.

AP-ES-01-04-04 1652EST