It continues to appear that Spurrier is the Panthers' first choice, but he has been prominiently mentioned for other jobs that aren't yet open, including Washington and Tampa Bay. Since Spurrier has no apparent sense of urgency, neither do the Panthers.
Other names that have been tossed around for the Panthers opening are:
LSU coach Nick Saban (though many reports now say he'll stay at LSU). Saban has also been considered the top choice of Indianapolis.
Tampa Bay coach Tony Dungy. Many believe that Dungy will be out at Tampa if the Bucs don't reach, at least, the NFC title game and that Spurrier is their top choice to replace him.
Bill Parcells. He is also believed to be a top choice at Tampa Bay and San Diego, as the Chargers have been making noise about a possible move to Los Angeles and would love the headline value that Parcells would give them.
Baltimore Defensive Coordinator Marvin Lewis. He was at the top of many lists last year, but virtually no one waited until after the Super Bowl to talk with him. If the Ravens go out early this year, he could be picking up a lot of frequent flier miles.