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Trading Samuel would create significantly more dead cap space than simply keeping him for the final year of his contract. That financial burden has led many to believe that releasing him—with a post-June 1 designation—is the only realistic option for the 49ers. ESPN's Dan Graziano shares that belief.
The national reporter begins his analysis of the saga by stating that the 49ers cannot realistically afford to trade Samuel.
"Because of the way they've restructured Samuel's deal over the years, the 49ers would take on $31.55 million in dead money cap charges for 2025 if they traded Samuel," Graziano explained. "That number would go up to about $47 million if they traded him after his March 22 option bonus came due, so this will obviously play itself out before then."
That $47 million figure includes the $31.6 million in dead cap if Samuel is traded before June 1, plus the $15.4 million option bonus. Graziano believes this leaves the 49ers with just one viable path—spreading the cap hit over two seasons.
"Releasing Samuel before March 22 and designating him as a post-June 1 cut is the only reasonable way for the 49ers to go here," Graziano wrote. "It would result in a dead cap hit of roughly $10.75 million this season, and the remaining $20.8 million or so in dead money would go on their 2026 cap."
The 49ers likely wouldn't receive much in return for Samuel anyway. Other teams recognize that a release might be the only realistic option for general manager John Lynch and head coach Kyle Shanahan.
Additionally, Samuel's trade value has plummeted since his breakout 2021 campaign, when he amassed 1,770 scrimmage yards and 14 total touchdowns. This past season, he managed just 806 scrimmage yards and four touchdowns, including only 670 receiving yards—a steep drop from his All-Pro form.
At this stage in his career, most believe the 49ers would be lucky to get anything more than a Day 3 pick in a trade.
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