"Long before the Dolphins benched Tua Tagovailoa and turned to rookie Quinn Ewers, they made a push to land the quarterback they'll face Sunday -- Joe Burrow. Before the 2020 NFL draft, the Dolphins offered the Bengals four first-round picks in exchange for the No. 1 overall selection and the ability to draft Burrow, league sources told ESPN. The Bengals declined to even engage in discussions and shut down the trade inquiry before it could gain any traction, according to sources. The Dolphins now need to figure out another quarterback plan while the Bengals need to turn around their recent results and prevent more questions like the ones that Burrow has raised in recent weeks."
"Miami already owes Tagovailoa $54 million guaranteed in 2026; another $3 million of his 2027 salary becomes guaranteed on March 15, meaning the Dolphins would like to decide the most effective way of separating from the quarterback before that date. Cutting Tagovailoa would leave a $99 million dead money salary cap charge -- the largest in NFL history. Designating Tagovailoa as a post June 1 cut would spread out the money and make it count for $67.4 million in 2026, and $31.8 million in 2027."
"The Broncos provided a road map for how to do this in March 2024 when they ate $85 million of dead cap money in Russell Wilson's contract, including $32 million they still are carrying this season, while they have an 11-game winning streak and currently would have the AFC's No. 1 seed. But Denver also hit on quarterback Bo Nix in the first round of last year's draft, and had the savviness of head coach Sean Payton to lead them out of the deficit that the Wilson contract crea"
The Dolphins attempted a blockbuster trade offering four first-round picks to the Bengals for the No. 1 overall pick to draft Joe Burrow, but the Bengals refused to engage. Miami has since benched Tua Tagovailoa and turned to rookie Quinn Ewers while preparing to search for a new general manager who will address the quarterback situation. The Dolphins face significant salary-cap consequences: $54 million guaranteed in 2026 and potential $99 million dead money if cutting Tagovailoa, or a post-June 1 designation to spread costs. The Broncos’ handling of Russell Wilson’s contract and drafting of Bo Nix offers a potential template.
Read at ESPN.com
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