Sources: Dolphins offered 4 first-round picks for Joe Burrow in 2020

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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.

The Dolphins moved on from Tagovailoa this week and are prepared to move on from him this offseason, according to league sources.

The only question is how.

The Dolphins are getting ready to embark upon a search for a new general manager, who is expected to have his own ideas about how to handle Miami's mess at the quarterback position.

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 created.

The Dolphins also could look to trade Tagovailoa the way the Texans once did with Brock Osweiler, who was a financial burden to Houston. Back in March 2017, the Texans sent Osweiler, a 2018 second-round pick, and a 2017-sixth round pick to the Cleveland Browns for a 2017 fourth-round pick. The Browns received draft compensation to take on the $16 million guarantee left in Osweiler's deal.

Some around the league have wondered if the Dolphins could pay down a heavy portion of Tagovailoa's deal, and offer draft pick compensation, for another team to take on the remaining balance of the contract.

But Tagovailoa also would need to take a pay cut to facilitate a trade, and likely would have some say in where he would end up. The only reason this option has a chance is the number of teams that need quarterbacks versus how few actually will be available.

Teams in quarterback limbo or facing quarterback questions include the Cardinals, Browns, Jets, Raiders, Steelers, Colts and Falcons.

 
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