Over and over, former Steelers coach Bill Cowher has insisted that he is not interested in returning to the sidelines in 2009.

But now a potential landing spot has emerged for 2010.

After Saturday night’s divisional playoff loss, Carolina coach John Fox now has two years and approximately $10 million left on his contract. Should the Panthers fail to win a playoff game again next year — which would be four consecutive seasons without a playoff win — pressure is going to mount on Fox and speculation is going to center around Cowher, who lives in Raleigh, N.C.

The feeling always has been that Cowher would like to coach as close to home as possible –- and he can’t get any closer than the Carolina job should it open.

It would be rash, though not out of the question, for the Panthers to act now. Cowher has steadfastly maintained that he is not returning for next season. Stranger things certainly have happened.

But the Panthers could create an awfully attractive situation for Cowher in 2010.

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