More on Wilkins situation and Dolphins’ approach moving forward. And cap and draft news

Though the Dolphins have decided not to use the franchise tag to guarantee Christian Wilkins’ return to the team, the Dolphins remain very much open to his return and lines of communication also are open, according to a person with knowledge of the situation.

Some background on how we got to this point, with the Dolphins unable to come to an agreement with their durable defensive tackle after discussions spanning more than eight months, but with team officials still trying to retain him, as Wilkins nears next week’s start of unrestricted free agency:

▪ Last summer, the Dolphins offered Wilkins a contract that would have paid him in the top 10 among defensive tackles in both average annual salary and guarantees.

As perspective, Green Bay’s Kenny Clark averaged the 10th-highest per-year salary last season among defensive tackles, at $17.5 million, so Miami’s offer would have been at least that high, if not higher.

Ten defensive tackles have contracts calling for at least $40 million in guaranteed money; the Dolphins have offered at least that amount of guaranteed money to Wilkins.

General manager Chris Grier said a few months ago that Wilkins and his agent agreed that the team’s summer 2023 offer was fair. (Wilkins’ agent, David Mulugheta, generally hasn’t addressed his client’s contract issues publicly in the past, and Wilkins declined to discuss the matter consistently last season.)

But Wilkins decided that he should be paid in line with other defensive tackles who had much higher sack production than his pre-2023 sack numbers.

Wilkins had 11.5 sacks through four seasons before producing nine sacks last season.

▪ Wilkins bet on himself and produced the career high in sacks, though his overall tackles plunged from 98 to 65. His 10 tackles for loss tied for 52nd in the league and fell from 16 in 2023.

▪ The other factor at play has been how to reconcile Wilkins’ salary with Zach Sieler’s salary and how much overall to allocate at the position.

The Dolphins offered Wilkins significantly more money than the three-year extension that Sieler signed last August, one that averaged $10.25 million per year. The deal includes $20 million guaranteed.

▪ While the Dolphins cannot stop Wilkins from hitting the open market once Tuesday’s franchise tag deadline is officially bypassed, they will continue efforts to try to re-sign him. If the bidding reaches a point they consider unpalatable, they then likely would seek another veteran defensive tackle.

Giving Wilkins the inflexible $22.1 million franchise tag would have handicapped Miami in free agency. But a long-term contract could cut that $22.1 million 2024 cap number in half or more.

▪ If the Dolphins lose Wilkins in free agency, they are likely to receive a compensatory third-round pick in 2025, presuming they don’t go on an extravagant free agent spending spree, which is unlikely given their situation against the cap.

Signing players who have been released, or after June 1, work in the favor of teams within the rules of the NFL’s compensatory pick formula.

CAP DEADLINE NEARS

The Dolphins have just two weeks to clear not only $29 million of cap commitments to be cap compliant, but realistically, an additional $25 million more or so simply so that they can conduct offseason business early in free agency.

Keep in mind that the $18.5 million in cap savings from Xavien Howard’s release cannot be used until June 1.

Simple restructurings for Jalen Ramsey and Bradley Chubb could create about $32 million in space, virtually eliminating the current deficit.

If the Dolphins extended deals of Tyreek Hill and Tua Tagovailoa, that could create another $28 million or so in cap space.

So those four moves, alone, could create room for Miami to sign some players in free agency, while holding off on filling a few other needs — or signing their first- and second-round draft pick — until Howard’s money is freed up on June 1.

Miami cleared out $2.9 million off its cap on Tuesday by releasing cornerback Keion Crossen, whose $2.9 million salary for 2024 was non-guaranted. Crossen missed all of last season with an injury sustained in an August practice.

Jeff Wilson’s 2024 cap hit would drop from $3.7 million to $782,500 if Miami moves on from the running back and opts not to pay him $2.6 million, none of which is guaranteed.

One player who could create the biggest conundrum is linebacker Jerome Baker. Miami’s options are: 1). asking him to take a pay cut from $10.8 million; 2). keeping him at that salary and $14.8 million cap hit or 3). releasing him and have $9.8 million in cap savings and a $4.9 million dead money hit.

Update: The Dolphins are releasing Baker. The linebacker agreed to take a pay cut, but the sides could not agree on an exact number.

Asked specifically last week if Baker will be a cap casualty or whether the Dolphins expect him to be on the 2024 team, general manager Chris Grier said:

“We’d love to have Baker here. I think the big thing for us was to have the new defensive staff come in, spend time watching the team, watching the defense as a staff together. Once we have those discussions with the defensive staff, Mike McDaniel will get together and then we’ll make that decision here in the next couple of weeks.”

▪ Though Grier hasn’t ruled out re-signing Howard, the expectation is that he will move on to another team this offseason.

▪ In his newest mock draft, ESPN’s Jordan Reid has the Dolphins selecting Oregon interior lineman Jackson Powers-Johnson at No. 21 and Texas tight end Ja’Tavion Sanders at 55.

“Powers-Johnson played all 792 snaps of his 2023 season at center, but he also has experience at guard in 2021-22 and is capable of playing any position inside,” Reid said. “His sturdy base and raw strength are two of his best traits, and I see Day 1 starter potential.”

As for Sanders — who caught 99 for 1,295 yards and seven touchdowns during the past two seasons — Reid said: Sure, “Miami’s offense was among the best in the NFL last season, but it was missing a dynamic tight end. Because the Dolphins are so reliant on the middle of the field, Sanders is a perfect match. He is coming off his second straight 600-plus-yard season and has good hands.”