North Queensland Cowboys outside back Viliami Vailea is set to leave the NRL, bound for rugby union in Japan at the end of the season.

Vailea has a year to run on his contract at the Cowboys, but it appears he won't be forced to stay until that timeline rolls around.

The outside back played rugby union growing up, and News Corp are reporting the Hanazono Kintetsu Liners have come to the table with a contract offer that the Cowboys will be happy to allow.

Vailea has made 49 appearances during his time in the NRL, but is yet to register a single game this season. That comes despite featuring in 32 games for the Cowboys over the previous two years.

Not an enormous try-scoring threat given his position with only 12 in his 49 games, Vailea brings other elements to his game, including a power-packed running game, but it's believed the Cowboys never made a serious play to retain his services beyond of the current season.

Vailea ordinarily would have been able to negotiate with other NRL clubs from November 1 this year, but will never make that deadline with his time in the 13-man code being brought to a close.

At just 23, Vailea still has plenty of time to make it in the 15-man game, and could well be on the radar to represent Tonga, where he was born.

He will likely slot into a wing role in that code.

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Vailea's move away from the club is the latest for the Cowboys, but it certainly won't be the last.

Coach Todd Payten confirmed recently the club are in talks with Kaiden Lahrs, and then will work out what to do with Matt Lodge, while the off-contract list also features John Bateman, Zac Herdegen, Mason Kira, Sam McIntyre, Kai O'Donnell, Jaxson Paulo and Murray Taulagi.

As it stands, the Cowboys still have ten spots availablke on their roster for 2027, with Mason Barber and Scott Drinkwater headlining their departures.