Currently the 49ers have 55 players signed for the 2013 season, and their top 51 position is at $124,342,316, and that includes $406,491 in dead money. I will take a look at the current salaries, and what we could do salary cap wise.

Current salaries are below.

QB Alex Smith - $9.75 million
TE Vernon Davis - $8,739,916
DE Justin Smith - $8 million
CB Carlos Rogers - $7,344,531
RB Frank Gore - $6.45 million
WR Michael Crabtree - $5.859 million
OLB Ahmad Brooks - $5.05 million
C Jonathan Goodwin - $5,016,667
WR Mario Manningham - $4.95 million
SS Donte Whitner - $4,933,333
P Andy Lee - $4.05 million
OLB Aldon Smith - $3,922,909
CB Tarell Brown - $3,907,312
PK David Akers - $3,616,667
ILB Patrick Willis - $3,605,125
RT Anthony Davis - $3,566,666
ILB NaVorro Bowman - $3,105,562
OLB Parys Haralson - $2.87 million
LT Joe Staley - $2.8 million
LG Mike Iupati - $2,629,500
DE Ray McDonald - $2,561,714
RG Alex Boone - $1.94 million
WR A.J. Jenkins - $1,578,297
FS C.J. Spillman - $1,558,333
QB Colin Kaepernick - $1,297,535
LS Brian Jennings - $1.161 million
CB Chris Culliver - $704,719
RB LaMichael James - $703,839
RB Kendall Hunter - $664,805
RB Anthony Dixon - $660,150
WR Kyle Williams - $649,850
C Daniel Kilgore - $595,075
LG/C Joe Looney - $586,250
FB Bruce Miller - $570,613
TE/DE Demarcus Dobbs - $559,166
CB Perrish Cox - $555,000
NT Lamar Divens - $555,000
WR Chad Hall - $555,000
QB Scott Tolzien - $555,000
FB/DE Will Tukuafu - $555,000
NT Ian Williams - $555,000
OLB Darius Fleming - $521,000
SS Trenton Robinson - $507,625
TE Garrett Celek - $482,000
RB Jewel Hampton - $481,666
WR Ricardo Lockette - $480,000
DE Tony Jerod-Eddie - $405,000
OLB Cam Johnson - $405,000
LT/OG Al Netter - $405,000
OLB Nate Stupar - $405,000
OG Wayne Tribue - $405,000
RT/OG Kenny Wiggins - $405,000
FS Michael Thomas - $405,000
ILB Michael Wilhoite - $405,000

Now I expect the 49ers to part ways with Alex Smith, Parys Haralson, and David Akers, and save around $15.67 million. Now the 49ers are technically over the cap by $49,000. But that doesn't include potential credits for David Akers not making the pro bowl, and Alex Smith not getting his $1.25 million incentive.

The 49ers have 12 free agents, 10 are unrestricted free agents, and 2 are restricted free agents. I don't expect them to tender any RFAs, due to money and worthy of that tender.

The obvious priority is FS Dashon Goldson. He played under a $6.212 million franchise tag in 2012, now the 2013 tag would be $7,454,400 for 1 season. I believe it makes more sense to give Goldson a long term deal, similar to those given to Ahmad Brooks, and NaVorro Bowman. They both received a $7.5 million signing bonus, and $750,000 roster bonuses, tied into game day active roster, starting in year 2 of the deals, 2013 for Brooks, and 2014 for Bowman.

Goldson will likely be looking at a contract in the neighborhood of Eric Weddle's 5-year deal worth $40 million in 2011. I would go with similar to Brooks/Bowman, and basically give Goldson security up front, but also save the 49ers in case Goldson goes from Great to Bad play wise.

The only players left I see the 49ers trying to keep are Ricky Jean Francois, Tavares Gooden, and Larry Grant. I would expect the 49ers to sign Tramaine Brock and Darcel McBath to 1-year deals worth $630,000. Both with no guaranteed money.

Now comes the question, can the 49ers pick up Darelle Revis of the New York Jets, or Percy Harvin of the Minnesota Vikings in a trade.

The 49ers would have a hard time getting Revis under contract. And with the price tag of at least a 1st round pick, it makes it not worth it. Some will say we should trade Alex Smith for Revis, but the Jets likely don't want any players with big salaries incoming.

Revis also wants $16 million a year average wise, and that equals to about $80 million over 5 years, and honestly, will Revis structure the contract to the 49ers liking. I just can't see Revis willing to do this, if he is set at $16 million a year, we will not be in on it.

Now comes Percy Harvin, he is the most logical choice. A 1st round pick for Harvin, plus $8 million a year seems fair, Harvin a playmaker, and makes a huge difference. He could be the teams #2 or #3 WR, and return specialist.

So to conclude, Harvin makes more sense. A 1st rounder and $8 million a year would be worth it.

For more salary cap insight, please visit, http://www.ninercaphell.com/ for more detailed information.