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Dolphins decline to match Bills’ $38 million offer sheet for Charles Clay, according to report

The Bills have a new tight end.

The Miami Dolphins are opting not to match the five-year, $38 million offer sheet given to Charles Clay by the Buffalo Bills, according to Adam Schefter of ESPN. That gives the Bills one more offensive weapon for their arsenal, and leaves the Dolphins without the player tried to keep via the transition tag.

The Bills signed Clay to a front-loaded deal that would hit the Miami salary cap hard. It proved to be too rich for the Dolphins who signed the biggest free agent prize of all in Ndamukong Suh and limited their cap space. It's another addition for the Bills, who have been active in addressing the team's offensive struggles by adding LeSean McCoy, Matt Cassel, Tyrod Taylor and now Clay.

Clay was a little more expendable for the Dolphins after the team signed former Cleveland Browns tight end Jordan Cameron, who will presumably fill the void left by Clay’s departure.

Miami had the right to match any offer given to Clay after it gave him the transition tag at the beginning of the month. The tag gives the player a salary that equals the average of the top 10 salaries at his position, but allows any team to sign the player without having to give up compensation, as is the case for franchise tagged players. However, any offer given to a tagged player can be matched by the original team.

Clay, 26, has four NFL seasons under his belt and 47 career starts, although he is still somewhat new to the tight end position after transitioning from fullback. In two seasons as the starting tight end for the Dolphins, Clay racked up 127 receptions for 1,364 yards and nine touchdowns.

While he was listed as a fullback for his first two seasons with the team, Clay never took a carry and nabbed 34 receptions for 445 yards and five touchdowns in 2011 and 2012.

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