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

Joseph Zucker@@JosephZuckerX.com LogoFeatured Columnist IVFebruary 9, 2025

SANTA CLARA, CALIFORNIA - OCTOBER 27: Deebo Samuel Sr. #1 of the San Francisco 49ers warms up before the game against the Dallas Cowboys at Levi's Stadium on October 27, 2024 in Santa Clara, California. (Photo by Lachlan Cunningham/Getty Images)
Lachlan Cunningham/Getty Images

No good deed goes unpunished.

San Francisco 49ers wide receiver Deebo Samuel confirmed to ESPN's Adam Schefter he has requested a trade from the team. Schefter reported the Niners have allowed him and his agent to explore any deals.

Granting his wish and trading the 2021 All-Pro before June 1 will be costly for San Francisco since it would trigger a dead money hit of almost $31.6 million for the 2025 season. That would be added to the $16.6 million the team has set aside for players no longer on the roster. Defensive end Arik Armstead ($15.5 million) accounts for the biggest chunk of the total.

David Lombardi @LombardiHimself

Here's rest of Deebo Samuel's contract.<br><br>-$15.4m option due on March 22 prorates to $3.086m over 5 years vs cap. SF would save that with trade<br>-Rest of the signing and option prorations total $31.5m. 49ers have already paid them out and will owe that vs cap regardless <a href="https://t.co/7eYw6WhPoo">pic.twitter.com/7eYw6WhPoo</a>

Whoever acquires Samuel, meanwhile, will be on the hook for his $17.5 million in salary earnings, though that's all non-guaranteed. Even though the 29-year-old is coming off a lackluster campaign, that's not a massive sum when elite wideouts are averaging $30 million annually.

If the Niners were focused primarily on the salary cap, then holding off a trade until June 2 or later would be the sensible course of action. In that situation, they'd spread his dead money across 2025 ($10.6 million) and 2026 ($20.4 millIon) and actually get $5.2 million in savings.

But general manager John Lynch will presumably want to get something done before the draft so he can immediately utilize the compensation he'll get for the star pass-catcher. This will become a bigger and bigger distraction the longer it carries into the offseason, too, thus raising the likelihood a resolution arrives before ahead of when the 2025 NFL draft starts on April 24.