Harrison Smith‘s future with the Minnesota Vikings is uncertain.
The six-time Pro Bowler contemplated retirement last offseason before returning to the Vikings on a restructured contract — a move that slashed his $14.7 million base salary down to $8 million for the 2023 season, according to the Star Tribune’s Ben Goessling.
But the final years of his contract are bloated and would need a rework as well. His 2024 cap hit of $19.2 million cannot remain as it stands if the Vikings hope to extend Justin Jefferson and reach decisions at other premier positions like quarterback and edge rusher.
“There is no way I see him being back at that number. It would be a matter of doing what they did last year and revising his base salary for 2024 — cutting that number fairly significantly to get him back here,” Goessling said December 28 on the “Access Vikings” podcast.
Approaching the age of 35, Smith is in the twilight of his career. He ranks 36th among tight ends with a 69.8 defensive grade by Pro Football Focus (PFF). It would be hard to argue he warrants his $19.21 million price tag for the 2024 season.
But he is still valuable, especially under Brian Flores, who has deployed three safeties all season.
Josh Metellus, Cam Bynum and Smith lead the team in snaps, surpassing 1,000 snaps each as the team’s mainstay defenders. They’re all important pieces to Flores’ Year 1 transformation of the defense, which jumped from 28th in points in 2022 to 12th in points allowed with one game left in the regular season.
Flores could be at the center of several head coach vacancies around the league in the offseason with the job he’s done in Minnesota. If he leaves and the Vikings don’t find a coordinator who wants to scheme three safeties, it would be hard to justify keeping Smith.
Metellus and Bynum cost a combined $3.45 million against the cap next year compared to Smith’s $19.21 million cap hit.
Over The Cap has valued Smith’s 2023 performance to be worth $8.02 million, which would be in the ballpark of what a restructured real might look like for him.
Head coach Kevin O’Connell gave Smith a tip of his cap in hopes he would return next season.
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