Why ESPN thinks Deebo Samuel could be a 49ers offseason cap casualty

In April, San Francisco made Guerendo a fourth-round pick out of Louisville.

ESPN reporter Dan Graziano recently assessed the NFL landscape to identify potential offseason trades and eliminate candidates. One name stood out as a likely casualty when examining the San Francisco 49ers salary cap situation. This is a player whose future with the team has been the subject of speculation for some time now: Deebo Samuel.

Graziano highlighted the substantial investments the 49ers have made in their receiving corps this year. They selected Ricky Pearsall with the 31st overall pick in April’s draft, extended Jauan Jennings’ contract later in the offseason and resolved a prolonged impasse with Brandon Aiyuk by signing him to a lucrative deal, making him one of the highest paid receivers in the NFL.

These movements probably make Samuel a strange man.

“Samuel’s contract structure is interesting,” Graziano wrote. “He will earn about $16.6 million next year, but about $15.4 million in the form of an option bonus that the team will have to decide before the 10th day of the league year in March. So the 49ers could trade him before that to date, leaving his new team responsible for cash for 2025 — but the Niners would carry a $31.55 million dead money charge on their cap for. 2025.”

Given the significant impact of the salary cap, another option could be on the table: releasing Samuel.

“Releasing Samuel and designating him out after June 1 would allow them to cover that cost over two years, and if they decide to move on, that’s the most likely decision,” Graziano explained.

However, there is a catch. Although teams can designate players as being subject to reductions after June 1 to mitigate salary cap impacts, Graziano notes that no such option exists for trades. To achieve the same effect, a team would have to wait until June 1 to trade the player – an unfeasible solution in Samuel’s case, given the deadline to make a decision.

Graziano also noted that Samuel could be one of several veterans whose future could be scrutinized. The 49ers may need to evaluate the long-term value of retaining other key players, including Trent Williams, Fred Warner, George Kittle and Javon Hargrave.

By the way, Williams just had his contract reworked before the season. According to Spotrac.com, the first potential completion of the deal comes after the 2025 season.

“The outcome of all of these situations could depend on how the rest of the season goes for San Francisco,” Graziano concluded, “but don’t be surprised if you start to see a little change. And that’s especially true at the receiver position, where much of the resources have been allocated to other players over the past calendar year.