CHARLOTTE, N.C. (AP) -With a new coach, general manager and more than a dozen new players, it may be hard to recognize the Buffalo Bills in Saturday's preseason opener against the Carolina Panthers.

Dick Jauron will make his Bills' coaching debut under new general manager Marv Levy, a Hall of Famer after taking Buffalo to four straight Super Bowls as head coach in the early 1990s.

Add in the offseason departures of veterans Eric Moulds, Sam Adams, Lawyer Milloy, Mike Williams, and Mark Campbell, and the Bills are full of uncertainty as they try to erase memories of last year's 5-11 season.

``This weekend is the kickoff to the 2006 season and a new era for the Buffalo Bills,'' safety Troy Vincent said. ``New head coach, new coordinators, and everyone wants to show well.''

The biggest question for the Bills is at quarterback. Jauron named Kelly Holcomb the starter against Carolina, but cautioned he's still in an open race with J.P. Losman.

Buffalo had the league's 28th-ranked offense last year when Holcomb and Losman alternated as starters. Both have struggled in camp to adjust to new offensive coordinator Steve Fairchild's system, which he brought with him from the St. Louis Rams and involves multiple formations and reads by the quarterback.

``It's been the most adjustment for me, since I've been in (a simpler) offense for nine years,'' Holcomb said. ``I'm getting more comfortable with it every day. I think everybody is looking forward to getting on the field in Carolina and seeing what we take from the practice field and meeting rooms to the game.''

Holcomb will be tested early against the Panthers' defense, which allowed the third least yardage in the league last year. Carolina upgraded an already formidable defensive line with the signing of 350-pound tackle Maake Kemoeatu, who will join Kris Jenkins, Mike Rucker and Julius Peppers up front.

``They were in the NFC championship game a year ago, which makes them a pretty good football team,'' Jauron said. ``There's no way to determine how long they'll play their first-liners and what we'll see. But anybody that plays on the field, we anticipate it's going to be an outstanding player.''

The Panthers' biggest offseason move was the signing of veteran receiver Keyshawn Johnson. He's expected to take some pressure off All-Pro Steve Smith, who was the league's top receiver last season with 103 catches for 1,563 yards and 12 touchdowns. No other Carolina receiver caught more than 25 passes.

Smith won't play against the Bills as he continues to recover from a strained left hamstring suffered on the first day of camp. That will give Keary Colbert and Drew Carter a chance to make an impression when they split time opposite Johnson.

``Keyshawn's coming in and we know he's the No. 2 guy, but we're here to help Steve out. This is still Steve's team,'' Carter said. ``Keary and I are coming in and they expect big plays from us so teams can't focus on one guy anymore.''

Quarterback Jake Delhomme has been taking it slow in camp this week because of a tired arm, and isn't expected to play more than a couple of series. With Chris Weinke locked into the No. 2 role, Carolina's focus Saturday will be the battle for the No. 3 quarterback job between second-year pro Stefan LeFors and rookie Brett Basanez.

First-round pick DeAngelo Williams, who has never attended an NFL game, will make his Carolina debut at running back behind starter DeShaun Foster.

Bills first-round pick Donte Whitner has been playing catch-up after ending his eight-day holdout and practicing for the first time Monday. It's uncertain if Whitner, expected to replace Milloy at strong safety, will play against Carolina. Free agent addition Matt Bowen has been working with the first team.

``I feel like I've made up a lot of ground,'' Whitner said. ``I'm excited getting out there and playing my first game, but I've heard it's nothing like the regular season.''

Linebacker Takeo Spikes, still working his way back after missing the final 13 games last season with a torn Achilles' tendon, won't play Saturday.

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