According to a source, Wilson agreed to a five-year, $27.5 million deal with the Dolphins that included $8 million in guarantees. He is scheduled to make $12 million over the first two years of the contract and $16.5 million over the first three.
Last season, the Raiders gave him an $8.4 million signing bonus and a $605,000 base as part of a six-year, $39 million contract. Even though he was released after one year by Oakland, Wilson will make $21 million from 2008 through 2010.
In his first season with the Dolphins, football operations vice president Bill Parcells aggressively hit the market, signing guard Justin Smiley and others right after the free-agency period began. This year, Parcells is doing some of his best work before the start of free agency.
John Clayton covers the NFL for ESPN.com.