The winner? A sombrero. Because the heat is on for this CFL dynasty-turned-doormat, and Maciocia knows it.

After leading the Eskimos to non-playoff finishes in two consecutive years, Maciocia has become the league’s Wile E. Coyote: annually overhauling half his roster and airlifting in a new mix of Acme ballplayers, only to light the fuse and have it all blow up in his face.

This year it’s the same formula, but Maciocia promises a different result.

“We have the kind of depth here this year that we haven’t had in a few years,” said Maciocia after making his final roster cuts.

The Eskimos open the regular season Saturday against the Grey Cup champion Saskatchewan Roughriders in Regina (7:30 p.m. ET).

The double-E have upgraded on both sides of the ball, overhauled their defensive line, secondary and special teams and will hand the ball off to former Arizona Cardinal Damien Anderson.

But a return to the post-season still rests on the arm - and health - of veteran quarterback Ricky Ray.

Ray is back after suffering a separated shoulder that cost him the last five games of the 2007 season and his team a shot at the playoffs. The Eskimos lost every game without the six-year man from Happy Camp, Calif., en route to a 5-12-1 record.

He will be backed up by Stefan LeFors and veteran Jason Maas, an Eskimo favourite reacquired this year after being traded two seasons ago.

Ray said this year they are going to mix up the playbook, run the ball more and throw a few extra long bombs to keep the defence honest.

“We’ve got to be a lot more effective in the run game this year and not be so lopsided pass-to-run,” he said.

“Damien’s the guy that’s going to do it for us. He’s a physical guy, but he’s also got the ability to make some guys miss.”

Anderson, signed as a late-season free agent in ‘07, ran for 225 yards on 43 carries. Mathieu Bertrand returns as the No. 1 fullback.

The receiving corps is led by returning veterans Jason Tucker and Kamau Peterson. Peterson paced the Eskimos with 80 receptions and seven TDs in ‘07. They are joined by sure-handed receivers Andrew Nowacki and Brock Ralph and second-year man Fred Stamps.

On the offensive line, all-star six-foot-six, 315-pound man-mountain Patrick Kabongo has been shifted to guard from tackle to open holes for Anderson.

John Comiskey, acquired from Calgary, is the new centre with Dan Comiskey at right guard and Joe McGrath at right tackle. Imports Garrick Jones and Calvin Armstrong have both been kept at left tackle to give Maciocia depth at the position responsible - literally - for watching Ray’s back.

The defence, which gave up 359 yards a game and a total of 443 points in 2007 (good for sixth in the CFL) has undergone an extreme makeover starting with a line now led by rush end Fred Perry.

The 33-year-old CFL all-star was re-acquired in a trade after racking up eight sacks and 70 defensive tackles for Saskatchewan in ‘07.

Ex-Montreal Alouette Dario Romero will line up at tackle alongside import rookie Jim Davis. Brandon Guillory, who missed all of 2007 with a spinal contusion, and rookie Montez Murphy will share the other defensive end spot. Adam Braidwood, still hampered by off-season knee surgery, has been placed on the nine-game injured list.

Agustin Barrenechea, traded to Edmonton from Hamilton late last year, takes over at middle linebacker and will be flanked by returning vets Siddeeq Shabazz and the ageless Shannon Garrett.

Former halfback Jason Goss - the team’s interception leader last year with five - takes over at safety.

Jordan Younger, who collected 47 tackles for the Toronto Argonauts a year ago, will man one corner position. Jonte Buhl - lost to Edmonton for most of ‘07 with a wrist injury - takes over the other. Lenny and Keith Williams are the halfbacks.

Veteran Noel Prefontaine came over in a training camp trade with Toronto to win the placekicking and punting duties. Arkansas rookie Tristan Jackson is the new kick returner after electrifying fans with two returns for TDs in the pre-season. Taylor Inglis is the long snapper.

The Eskimos were 1-1 in the pre-season in a training camp punctuated by so much extracurricular chest-bumping and head-slapping, a member of the local police commission publicly ridiculed them as poor role models.

Too bad, replied Maciocia. Football is a violent game.

“If you’re looking for an apology, you’re not going to get one here,” he said.

In other words, no excuses.