Deebo

Samuel Sr.

The “reworked” nomenclature is typically reserved for pay cuts, but that couldn’t be further from the truth here. The Commanders only took on non-guaranteed money from Samuel’s contract when they traded for him, meaning they technically owed him nothing. There was never any chance of them cutting him, so guaranteeing his salary was a low-risk move for the Commanders. Washington may have also added void years to the deal, spreading out his cap hit over multiple seasons. Even after being big spenders in free agency, the Commanders still had over $20 million in cap space before this restructure.

The Athletic’s Dianna Russini reports that the 49ers will receive a fifth-round pick in the deal. Quarterback Jayden Daniels led the team to the postseason in his rookie year, doing so with an all-new coaching staff to boot. The team now adds a veteran “Queen chess piece” in Samuel, a player that is capable of adding numerous layers to an offense already one of the more dynamic units in the league. The addition of Samuel is likely to generate more one-on-one matchups for Terry McLaurin on the perimeter, boosting the fantasy expectations of both players in the process. Brandon Aiyuk has also been rumored to be a potential trade candidate out of San Francisco this offseason, but he would stand to benefit should he remain in the bay area. As too would veteran tight end George Kittle, the latter of whom has held drastic splits with Samuel on and off the field the previous three seasons.

According to Schultz, talks over a trade have progressed recently, leaving us to wonder how soon a deal could actually get done. He adds that the Steelers and Broncos “also checked in” on a potential trade for the star receiver, but said the Commanders and Texans “are believed to be the most aggressive.” It goes without saying that both teams could use an upgrade at receiver. The Commanders have no receiver of note on the roster after Terry McLaurin, and with Tank Dell’s (knee) availability already in question for next season and Stefon Diggs unlikely to return, Samuel would make for a strong WR2 opposite Nico Collins. Samuel is a near lock to get traded this offseason after the 49ers said they would grant his wish to be moved earlier this month. Samuel’s 670 receiving yards last season marked his fewest since an injury-shortened 2022, when he appeared in just 13 games. He’s played in 15 games each of the last two seasons and has also been a regular contributor on the ground in Kyle Shanahan’s offense. Samuel has one year left on his current deal and will likely require an extension from whatever team acquires him, which only adds to the cost to acquire former First-Team All-Pro.

Lynch said “It probably makes sense” and the team is allowing Samuel to look for trade partners. He also briefly mentioned Samuel’s contract. The 49ers will eat a $31.6 million dead cap charge if they trade Samuel, reducing their cap space by $15.2 million. That means the team needs to be reasonably compensated by a trade partner for the cap hit they will incur, creating a potential hurdle in negotiations. Still, Lynch seemed understanding of Samuel’s desire to leave and does appear willing to move on from the former superstar wideout. Coming off a frustrating season that amounted to just 806 yards from scrimmage, the second-lowest mark of his career, a mutual split may be best for both sides at this point.

These are all teams that check the competing for a title, obvious wideout need, and/or ties to former 49ers personnel boxes. Maiocco writes that Samuel produces better in zone coverage. For a team like the Bills or Chargers, he’d add on to their run-game structure by giving them an ancillary runner and end around threat out of the backfield. It’s likely that these teams will all be bandied about as destinations for Samuel, Cooper Kupp, and most of the other big names on the market outside of Tee Higgins this offseason.

This news comes just hours after it was reported by NFL Network’s Ian Rapoport that the 49ers may explore trading Samuel this off-season. Now, a split between the two sides appears all but certain after Samuel and his agents were given permission to seek a trade. Samuel reportedly requested a trade during the players’ exit meetings and said he thinks “it’s best we find another team” this off-season. Samuel is coming off one of the worst years of his career since 2020, when he appeared in just seven games due to injury. He’s still proven to be one of the league’s top weapons after the catch and would be an immediate upgrade for any team hoping to improve its receiving corps. With just one year left on his deal, there’s a good chance Samuel would sign an extension with whoever wound up trading for him.

Rapoport says it’s “not a certainty that Samuel is done in San Francisco” while adding, “both sides appear to be at peace with moving on.” Samuel, who will be 29 at the start of next season, is heading into the final year of a three-year extension he signed in 2022, and is also coming off one of his worst years as a pro. His 806 total yards and 81 targets both marked his fewest since his injury-shortened 2020, as the star receiver went curiously underused despite Brandon Aiyuk appearing in just seven games. Samuel’s usage in the running game over the last four seasons (180-958-17) gives the appearance of a “gadget” player, but his value in the passing game can’t be overstated. Since 2022, Samuel’s 8.7 YAC/REC ranks the highest of any receiver (min. 150 targets), while his 1.84 YPRR ranks 34 in the group. Samuel’s total cap number is just north of $15.8 million for next season, per Over the Cap, but with his current deal set to expire at the end of 2025. It’s possible he’ll want a new contract from whatever team is willing to meet San Francisco’s asking price. Samuel hasn’t had a 100-plus target season since 2021, and has just one 1,000-plus yard receiving season on his resumé. Depending on what a team would have to give up to acquire him, Samuel could make for a nice bargain for a team hoping to upgrade at receiver, but has no interest in paying free agent Tee Higgins $30 million annually.

Lynch added, “We’re not in the business of letting good players out there.” Samuel is coming off a disastrous season that saw him catch 51 passes for 673 yards and three scores. His dramatic falloff has made him the subject of trade and cut rumors for months, but moving on from him wouldn’t be easy for San Francisco, even if they wanted to. A post-June 1st release only offers the team $5 million in savings with a $30 million dead cap hit spread over two seasons. An extension or a restructure, both of which would help kick the can down the road, are more likely for the veteran receiver this offseason.

Samuel only missed one game before Week 18, a Week 3 loss to the Rams, because of an injury but was seemingly hampered by various issues for most of the year. He was listed with a wrist issue that never went away as early as Week 7. Samuel came down with pneumonia ahead of that game, played four snaps, and was hospitalized on Monday. Rib and oblique injuries were later added to the growing list of ailments and he appeared entirely out of gas midway through the season. Deebo topped 100 receiving yards twice in his first five games and failed to hit triple digits ever again. He ended the year with 51 grabs for 673 yards and three scores. Samuel also underwhelmed on the ground, adding just 136 yards and one score at a dismal 3.2 yards per carry. The 49ers can cut him as a post-June 1st release in the offseason for roughly $5 million in cap savings. However, the move would saddle San Francisco with over $30 million in dead cap, making an extension or restructure more likely. It’s possible Samuel just needs a healthy offseason to get back to form ahead of 2025. On the other hand, at 28 years old with declining numbers across the board, it’s more than possible that Samuel’s best days are behind him.

Samuel also missed Wednesday’s practice with the issue(s). The 28-year-old wideout appears to be questionable at best for the finale against the Cardinals on Sunday, but keep in mind the 49ers have absolutely nothing to play for and will be without Brock Purdy (elbow) for that finale.