The Cleveland Browns have once again restructured quarterback Deshaun Watson's contract, a source told ESPN's Field Yates, clearing nearly $36 million in salary cap space that will make Cleveland cap compliant ahead of the new league year.

Before the restructuring of Watson's deal Thursday morning, the Browns were about $22 million over the cap.

Watson, 29, has two years remaining on the five-year, fully guaranteed $230 million contract he signed in March 2022 and is still owed $46 million in each of the next two seasons. He has been rehabbing at the Browns' practice facility in Berea, Ohio, after re-tearing his right Achilles tendon three months after the initial injury in October.

Browns general manager Andrew Berry said last month at the NFL scouting combine that the team's focus for Watson is "making sure that he gets healthy" and emphasized that "there's nothing nefarious -- it's just an unfortunate accident."

While the Browns still owe Watson $92 million in cash before the end of his contract, Berry has been adamant that the deal would not prevent the organization from being active in free agency, where they are expected to sign a veteran quarterback.

Berry added at the combine that the Browns' cap and cash situation will "not be prohibitive for us to do things if the opportunity presents itself." On multiple occasions, the Browns have executed a restructure of Watson's contract, converting his salary to a signing bonus that can be spread out over five years to clear immediate cap space.

The Browns expect Watson to miss significant time in the 2025 season as he rehabs the lower leg injury. Because of suspension and injuries, Watson has played in just 19 games since the Browns traded three first-round draft picks to acquire him from the Houston Texans. Watson posted the lowest Total QBR in the NFL before his season-ending injury.

Cleveland also is expected to receive some cap relief via its insurance policy on Watson's contract after he missed 10 games in the 2024 season.

The Browns have the second overall pick in this year's draft, and there is growing speculation that they will target a quarterback with their first selection. Cleveland is hosting top prospects Cam Ward and Shedeur Sanders, among others, on top-30 visits this week.