The San Francisco 49ers knew they would absorb a significant salary cap hit by trading Deebo Samuel, yet they still honored the receiver's request to play elsewhere. On Saturday, the team agreed to send Samuel to the Washington Commanders in exchange for a fifth-round draft pick, creating a $31.55 million dead cap hit. That's because his future earnings accelerated into this year due to the trade occurring before June 1.
Before the move, San Francisco had an estimated $50.2 million in cap space. Now, OverTheCap.com has updated that figure to $34 million—a $16.2 million drop. However, this figure could fluctuate depending on adjustments and carryover from the 2024 cap.
With quarterback Brock Purdy expected to receive a massive contract extension this offseason and several key players set to hit free agency, general manager John Lynch and his staff may need to get creative with reduced cap flexibility as they push to rebound from a 6-11 season.
San Francisco could have saved a significant amount by releasing Samuel instead, which would have spread the cap hit across two seasons, with a more manageable $10.8 million dead cap hit in 2025. However, the team seemingly prioritized getting something in return while knowing the remaining cap hit would come in 2026 anyway. Perhaps they preferred to take the financial hit now and clear the books for next season.
While the situation was far from ideal, moving on from Samuel—who appeared to be on the decline—creates an opportunity to get younger. The 49ers will likely look to the draft to fortify a receiver room that features Brandon Aiyuk, Jauan Jennings, and Ricky Pearsall as the top targets—with Aiyuk recovering from an ACL injury.
