The San Francisco 49ers went into 2026 confident they had their No. 1 pass-rusher set on the depth chart, defensive end Nick Bosa.
That's why they waited until Round 3 of last April's NFL Draft to grab another, Romello Height, who'll at best serve as a complementary piece. And with both Bosa and 2025 first-round draftee Mykel Williams returning from ACL tears suffered last season, perhaps the Niners skyrocket up from being the league's worst sack-getting team from a year ago.
But that's far from the only Bosa-centric storyline entering the new season.
Coming off his second ACL tear since San Francisco drafted him in 2019, Bosa is under immense pressure in 2026. And it's also safe to assume the 49ers haven't quite gotten their money's worth after caving to his immense contractual demands following his Defensive Player of the Year campaign in 2022.
Based on sack totals alone, it's revealing:
- 2022: 18.5 sacks
- 2023: 10.5 sacks
- 2024: 9 sacks
- 2025: 2 sacks
True, injuries cut short Bosa's 2025 campaign. And sacks alone don't fully describe the edge rusher's importance to the Niners defense.
But remember, the former Ohio State standout inked a five-year, $170 million deal back in September of 2023. And while the annual average of $34 million would be worthy for a player who perennially threatens to lead the league in sacks, Bosa's declining production in the years since suggests he's living on the coattails of that memorable 2023 campaign.
There's more, too.
2026 could determine what 49ers ultimately do with Nick Bosa
Bosa will carry a $22.99 million cap hit this season, but that number skyrockets up to $54.87 million in 2027. Less than $1 million of that figure is guaranteed, though, which prompted Sports Illustrated's Albert Breer to highlight a rather uncomfortable decision facing San Francisco:
Bosa has a big cap hit in 2027, at nearly $55 million. And yes, he’s coming off a torn ACL and will turn 30 that November. Next year is also the first year of the deal done in the summer of 2023 that won’t be fully guaranteed from the outset—he has less than $1 million guaranteed for 2027. So all those points lead to a decision needing to be made.
So, really, what this boils down to is how good Bosa is in 2026. If he rings up a dozen sacks, and offenses have to double him and slide protection to him, the cash he’s due in 2027 ($33.18 million) is reasonable relative to where the market at his position has gone, and the cap numbers can be managed. If he gets hurt or slips, then we’re talking about another situation altogether.
What's "another situation?"
There's a reasonable possibility Bosa is well beyond his peak, and his second NFL-level ACL tear isn't exactly great news here. The 49ers could walk away from Bosa in 2027 with a post-June 1 release and generate over $34 million in cap savings against a substantial (but manageable) $22.5 million dead-cap hit.
It'd all depend on how 2026 goes.
The 49ers would also have to weigh the possibility of a costly extension, too, given they haven't exactly developed contingency pass-rushing plans behind Bosa over the last few years. He holds leverage there, which could certainly come into play.
Regardless, those difficult conversations are going to increase in intensity throughout 2026 in one direction or another, depending on how Bosa performs.
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