49ers’ Young Becomes the Highest-Paid Player

San Francisco 49er quarterback Steve Young, a two-time NFL most valuable player, became the highest-paid player in the league Wednesday and took a pay cut for this year to do it.

Such is NFL accounting in the salary cap era.

In another ironic move, Young’s six-year, $45-million contract cleared the salary cap room the 49ers needed to come to terms with Young’s projected successor, top draft pick Jim Druckenmiller.

Young, who would have been eligible for free agency after this season, was scheduled to receive a 1996 base salary of $4.5 million. Now, as part of the new pact, Young will be paid $3 million this season. He is scheduled to receive $10 million in 1998, $8.275 million in 1999, $6.550 million in 2000, $7.825 million in 2001 and $9.350 million in 2002. There was no signing bonus.

“We feel this is the most tangible way we could express our confidence and our thanks for what he can do and what he has done,” Policy said.

Young’s agent, Leigh Steinberg, said the pact made Young, 35, the highest-paid player in the league with an average of $7.5 million, surpassing Green Bay quarterback Brett Favre, who averages $6.75 million annually.

Meanwhile, Druckenmiller agreed to terms on a six-year contract. Financial details weren’t released.

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Free-agent offensive tackle Steve Wallace signed with the Kansas City Chiefs, the team announced. Terms of the deal were not disclosed for Wallace, 33. The Chiefs released cornerback Willie Beamon to make room.

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Tom McManus, Jacksonville’s starting middle linebacker last year, will miss the entire season because of torn knee ligaments. McManus partially tore the anterior cruciate ligament in his right knee during practice Saturday.

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Philadelphia Eagle defensive end Mike Mamula apologized to a female bouncer who accused him of exposing himself to her early Sunday in an Allentown, Pa., nightclub. Sherri Happaney accepted the apology and said police told her they plan to drop the case.

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Favre, who signed a seven-year contract extension reportedly worth $47.25 million last week, reported his wallet stolen out of his truck while it was parked at Lambeau Field. Favre said it contained his driver’s license and three credit cards, but police would not say if there was any cash in it. . . . Faced with a civil lawsuit accusing her of theft, the widow of former Indianapolis Colt owner Robert Irsay has turned over to the team a 1989 Bentley she said was a wedding gift as well as a Ford pickup truck. . . . Retired New Orleans Saint linebacker Rickey Jackson, 39, has filed formally for reinstatement as an active player with the NFL office. The Saints were undecided on whether to re-sign him.