The move comes after former 49ers starter Carlos Hyde agreed to a three-year deal with the Cleveland Browns worth more than $15 million.
Schefter adds that McKinnon was the 49ers top running back target, and they're giving him $7.5 million per season as a result.
McKinnon totaled 1,918 rushing yards, 984 rushing yards, and 12 total touchdowns in four seasons with the Vikings. He's averaged 4.0 yards per rushing attempt and 6.9 yards per reception. He made just 14 starts in 58 games.
While he hasn't blown anyone away with his stats, McKinnon ranked as Pro Football Focus' No. 8 running back last season, coming in ahead of LeSean McCoy, Christian McCaffrey, and Melvin Gordon.
McKinnon leaves a Vikings backfield that will be led by sophomore Dalvin Cook in 2018. He joins Matt Breida and Joe Williams in San Francisco.
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