If it’s going to take $25 million per year to sign wide receiver Deebo Samuel to a multiyear extension, it seems that would be a workable situation for the 49ers.
It's a reasonable contract for both sides if the numbers add up similarly to the deal wide receiver A.J. Brown signed last week with his new club.
The same agent, Tory Dandy, who negotiated Brown’s contract with the Philadelphia Eagles also works as Samuel’s agent. When the Eagles acquired Brown in a draft-day trade from the Tennessee Titans, the contract was reported as an extension worth $25 million per season. But those figures only add up if the upcoming season is ignored and his non-guaranteed $31 million pay for 2026 is punched into the calculator with a straight face.
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Functionally, Brown’s Eagles contract is a four-year deal that averages $18.3 million per season. Philadelphia can get out from under it after three seasons with an average cost of $19.07 million.
Samuel requested a trade last month from the 49ers for reasons that are not entirely clear. He initially expressed his discontent with the organization by unfollowing the official team accounts on social media and scrubbing his profile of all 49ers mentions.
In what can be interpreted as a signal that he's warming to the idea of remaining with the 49ers, Samuel this week re-followed the 49ers on his Instagram account. At this point, there does not seem to be any other choice for him and the 49ers than to work out their differences.
Once the 49ers received no trade offers that even tempted them to part ways with their best offensive player on the first day of the draft, it became clear Samuel would remain with the team for a while. Now, the next step is to make sure he receives a contract that reflects his importance to the team.
San Francisco 49ers
Tyreek Hill is considered the highest-paid wide receiver in the NFL with a reportedly average salary of $30 million with the Miami Dolphins. That figure includes a non-guaranteed final year of his contract that on paper shows he is scheduled to make $45 million.
There are ways to bump up the average-per-year dollars to inflate the numbers beyond what is ever expected to be paid. The more pertinent numbers are the amounts of full guarantees at the time of signing.
Brown received $40 million fully guaranteed, according to Pro Football Talk. Hill’s contract includes a reported $52.525 million in full guarantees, while Stefon Diggs received $47.985 million and Davante Adams got $22.75 million. They each received additional insurance protection in the event of injuries.
Samuel is coming off a season in which he was named first-team All-Pro. He caught 77 passes for 1,405 yards and six touchdowns and rushed for 365 yards and eight touchdowns in the regular season. In three postseason games, Samuel had 154 yards and a touchdown receiving to go along with 137 yards and a touchdown rushing.
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The 49ers are prepared to pay Samuel in line with some of the top receivers in the NFL, sources told NBC Sports Bay Area.
Samuel, who is scheduled to make approximately $4 million this season, is eligible for a new contract this offseason for the first time in his career. And the expectation continues to be that Samuel will receive an extension before stepping on the field again.
A lot of other receivers have gotten paid this offseason. Those figures provide a road map for what the 49ers and Samuel should be able to agree is a fair deal.