Deebo Samuel

Report: Deebo, 49ers restructure contract to create cap space

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The 49ers continued their quest to create additional 2024 salary-cap space, reportedly restructuring star wide receiver Deebo Samuel's contract after also making alterations to defensive tackle Maliek Collins' deal on Tuesday.

Samuel and the 49ers agreed to a contract restructure that creates an additional $16.4 million in cap space, ESPN's Field Yates reported Tuesday.

Samuel is entering the second season of a three-year, $71 million contract extension he signed in July 2022.

The All-Pro wideout had 60 receptions for 892 yards and seven receiving touchdowns in 15 appearances during the 2023 NFL season, adding another 225 yards and five scores on the ground.

After locking down Brandon Aiyuk and Trent Williams for the foreseeable future, San Francisco also has amassed a whopping $49,517,663 in available cap space, per Over the Cap, giving the 49ers a viable path to roll over that money into next offseason when quarterback Brock Purdy will be eligible to sign a lucrative extension.

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