The Bucs converted $3MM of Mike Evans‘ $20MM base salary in to a roster bonus, according to Field Yates of ESPN.com (on Twitter). The move will not create additional cap space for the Buccaneers in 2019, Greg Auman of The Athletic (on Twitter) notes, which is unfortunate given the team’s present situation. 
The Buccaneers have a league-low $2.74MM in cap space, so they could use some relief. There’s still more work to be done as the Buccaneers will want to explore the second and third waves of free agency while leaving adequate room to sign their incoming rookie class.
Evans, 26 in August, inked a five-year, $82.5MM extension with the Bucs last offseason. With incentives, Evans has the ability to earn nearly $96MM over the course of the pact.
Even with a fat new contract in hand, Evans did not rest on his laurels in 2018. The wide receiver earned his second career Pro Bowl nod as he hauled in 86 catches with a career-high 1,524 yards. He also set a new career best in yards-per-catch with 17.7 per reception and scored eight touchdowns.
Ok I’ll bite….what’s the benefit of this then?
I came to the comments hoping to find an answer to that question.
Maybe he’s looking to buy a house and the team basically cut him a favor to get him the money earlier?
Keeping your Star WR happy without costing any money you weren’t going to spend anyways?
Mike Evans: “I don’t really need to buy a house but would you mind if I use that $3MM to place bets on the Saints, Falcons and Panthers?”