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How Deebo Samuel's Contract Impacts 49ers' Salary Cap in Potential Trade, Release

Joseph Zucker@@JosephZuckerX.com LogoFeatured Columnist IVDecember 30, 2024

SANTA CLARA, CA - DECEMBER 12: Deebo Samuel Sr. #1 of the San Francisco 49ers reacts during an NFL football game against the Los Angeles Rams at Levi's Stadium on December 12, 2024 in Santa Clara, California. (Photo by Cooper Neill/Getty Images)
Cooper Neill/Getty Images

Having restructured his contract before the 2024 NFL season kicked off, the San Francisco 49ers have a straightforward path to part ways with wide receiver Deebo Samuel if they need to create some much-needed salary cap space.

Cutting or trading the 2021 All-Pro is probably out of the question because it would saddle the Niners with $31.6 million in dead money and yield no cost savings, per Over the Cap. Designating him as a post-June 1 cut or trading him after that date, however, would lower the dead money hit to $10.7 million with $5.2 million cap space freed up.

49ers on NBCS @NBCS49ers

Deebo on his future with the 49ers after restructuring his contract 👀 <a href="https://t.co/Cvs1D9BTGL">pic.twitter.com/Cvs1D9BTGL</a>

The downside of the latter approach is that $20.8 million in dead money would be shifted onto the 2026 payroll. That might be another problem for a different day given how tight San Francisco's finances project to be.

Sure, having $65.9 million in projected space sounds nice, but cornerback Charvarius Ward, linebacker Dre Greenlaw and safety Talanoa Hufanga are among those hitting free agency. Should general manager John Lynch prefer instead to retool a defense that has struggled to keep teams out of the end zone, that would be a costly endeavor in its own right.

Lynch might also want to use the maneuverability he has now to tie down quarterback Brock Purdy and/or tight end George Kittle, who are both free agents in 2026. Especially with Purdy, who's arguably the biggest bargain in the league, spreading his extension over as many years as possible will lessen the annual burden.

Samuel is coming off a strong Week 16 performance, albeit in a losing effort, against the Miami Dolphins as he caught seven passes for 96 yards and a touchdown. Before that, his usage was a source of frustration, and his angst was evident for those following the team.

KNBR @KNBR

"Calling out Jake Moody and Taybor Pepper.. then going to social media after your highest point total of the season... It seems like Deebo Samuel has lost the fan base." <a href="https://twitter.com/knbrmurph?ref_src=twsrc%5Etfw">@knbrmurph</a> &amp; <a href="https://twitter.com/MarkusBoucher?ref_src=twsrc%5Etfw">@MarkusBoucher</a> on the Deebo Samuel saga and Niners fans booing him ⬇️ <a href="https://t.co/9WaVQYdZaR">pic.twitter.com/9WaVQYdZaR</a>

Samuel's $15.8 million cap hit isn't too onerous when the top wideouts are earning north of $30 million per year on average. In addition, his continued presence would provide some stability with Brandon Aiyuk working his way back from a torn ACL and MCL.

But it won't be a complete shock if San Francisco decides this offseason is a good time to make a clean break.