ESPN: Panthers Rejected Lucrative Brian Burns Trade; Won't Deal DJ Moore, Core Stars

The Carolina Panthers reportedly rejected a trade offer of two first-round picks for standout defensive end Brian Burns, per ESPN's Adam Schefter.
The 24-year-old Burns, who has four sacks this season and 29.5 sacks overall through 54 career games, reportedly is not on the trading block. Per Schefter, he is expected to "land a massive extension" this offseason.
In addition, Carolina has no plans to trade wide receiver DJ Moore, defensive lineman Derrick Brown and cornerback Jaycee Horn.
The 1-5 Panthers, who sport the league's worst record, have already made a few seismic changes this year with an eye toward the future.
Notably, they fired head coach Matt Rhule two-plus years into a seven-season deal and traded star running back Christian McCaffrey to the San Francisco 49ers for four draft picks. Carolina also dealt wide receiver Robby Anderson to the Arizona Cardinals.
Despite the Panthers' insistence on not trading off more of their foundational players following McCaffrey's exit, they are listening to offers on others, including linebacker Shaq Thompson, per Schefter.
It's apparent that the Panthers aren't undergoing a complete rebuild and that they view certain players as "foundational pieces" to their roster moving forward. That was the reason given by ESPN's Jeremy Fowler as far as why Carolina isn't dealing Moore.
The trio of Burns, Moore and Horn all have a few things in common: They're first-round picks under the age of 25 at valued positions.
Burns is arguably the most prized player in that trio, and he's someone who the Panthers can build their defense around as they look toward a future with a new head coach and perhaps a rookie franchise quarterback.
The former Florida State star has amassed nine sacks in each of his last two years and earned his first Pro Bowl appearance in 2021. He's on track for a repeat Pro Bowl honor at this rate.
For now, Burns and the Panthers are hoping to get back in the win column when they play the Tampa Bay Buccaneers on Sunday.