PITTSBURGH — The Carolina starters may play a series or two, but no longer. Some Steelers regulars may not get on the field.

It's the last exhibition game for both teams Thursday night, but does anyone really care? The Steelers started preparing for their Sept. 7 opener against Miami earlier this week, and coach Bill Cowher never draws up game plans for any preseason game.

The Panthers are treating it as if it's a game week, practicing just as they would during the season, with one exception. Tune in by the second quarter, and all the regulars will be long gone. Some of the backups will be, too.

"Whether it's the first group or the second group or the third group that plays, we actually game plan and we'll try to execute that game plan the best we can," coach John Fox said.

Not that either team figures to show anything that the other might be able to use when they play a game that counts Dec. 17 at Carolina. As this game illustrates, preseason games have essentially become fancy practices attended by a lot of fans in which player evaluation, not winning or losing, is what matters.

Or does it? Cowher said this game may not figure that much in cutting the roster this weekend.

"You have to be careful about taking too big of a last impression or a first impression," Cowher said. "You want someone who what you see is what you are going to get, play in and play out, week in and week out. It could be just a game and a matchup that existed that particular night" that leads to a good or poor performance.

One thing's for certain, though — the fans must pay regular-season prices for a game that clearly means nothing to either team, one reason why some in the league are calling for the preseason to be reduced to two games.

The NFL schedule is partly to blame for that attitude, too. Previously, the Steelers had nine to 10 days between the last exhibition game and their opener to cut their roster and get ready to play for keeps.

Now, they'll have only a week off before a Thursday night opener against the Dolphins.

It's why quarterback Ben Roethlisberger and running back Willie Parker may not leave the sidelines — and, even if they do, it will be for no more than a series.

"The scheduling will play a factor," Cowher said. "In the past, we've had 10 days of rest. This will leave us with basically seven days and that will play a major factor in some of the decisions we make."

Roethlisberger has played only four series in three games for the Steelers, who are facing the possibility of only their third winless preseason since 1965. Still, he thinks that is plenty enough work no matter how long he plays, if at all, tonight.