49ers create $16.4 million in cap space with restructure of Deebo Samuel’s deal

The 49ers have been busy in recent days.They agreed to a four-year, $120 million deal with receiver Brandon Aiyuk and reworked left tackle Trent Williams' deal, giving him $82.66 million over the next three years.Field Yates of ESPN reports the 49ers also have restructured the contract of receiver Deebo Samuel, creating $16.4 million in cap space.Samuel was scheduled to make $20.9 million in base salary in 2024 with a $28.633 million cap hit. Samuel's contract runs through 2025, with the star receiver having signed a three-year extension in 2022 with $41 million in guarantees. With Aiyuk signed to a long-term deal, though, and the 49ers having spent their first-round pick on receiver Ricky Pearsall, Samuel's future with the team after this season is uncertain.Samuel's name was the subject of trade rumors before the 2024 draft ended, but he is back for this season and with a lower cap number.