"Whatever the situation, our first obligation is to try to improve the team," he said on Thursday. "That means we will take the best available athlete, yes, and that means regardless of position."

Reese disputed the general consensus opinion that with the release of Plaxico Burress and the retirement (if involuntarily) of veteran Amani Toomer, the Giants are in dire need of a wide receiver.

"We have wide receivers on this team," he said, "and I think they are good ones. I would not say that wide receiver is a glaring need for us. We will try to upgrade that position just as we will try to upgrade every other position on the team."

When pressed, he held his ground.

"It's not like we have no one at (wide) receiver," he said. "I know there has been a lot of chatter about receivers and the Giants and that position. We have good ones on this team and frankly there are other ways to win football games. We have a powerful running game; our offensive line will be intact for three years now so I think we'll be able to run the ball. I think our defense has a chance to be better, too. So there are other ways to win games, other than throwing the ball downfield all the time."

Reese was asked to comment on the two veteran wide receivers whose names have been mentioned all during the offseason in connection with a trade, Arizona's Anquan Boldin and Cleveland's Braylon Edwards.

He seemed to think that the Cardinals' recent decision to make Boldin available would come at too high a price (at least a first- and third-round picks) and that Edwards might be more do-able. However, multiple reports Thursday said talks with Cleveland hit a standstill with the Giants believing the asking price is too high.

In fact, he referred to Edwards as an "A" type receiver who has had a problem dropping the ball.

"When he's an 'A' he doesn't lose his skills," he said. "You have to look at why he's dropping it. Maybe it's vision. Maybe it's the guys around him. You have to look at all of it."

Whatever we do," Reese said, "it will be to improve our team."

Earlier in the month, Reese said that it would be tough for a relatively strong team to find room for 10 rookie draft picks, which the Giants have. When pressed on that, he agreed.

"When the draft comes around, we may not have that many picks," he said. "But if nothing happens, we'll take the time and try to make sure that every selection we make is a quality player."

He was asked if that "best available" theory will apply even to a position which the Giants don't feel needs filling.

"A few years ago," he said, "we picked a defensive end and we had a Hall of Famer and a Pro Bowler already there, and a third future Pro Bowler, but we still picked a defensive end."

The reference was to the selection of Mathias Kiwanuka as the first pick in the 2006 draft, despite the presence of Michael Strahan, Osi Umenyiora and Justin Tuck. He failed to comment when someone noted that Kiwanuka moved to strong-side linebacker for 2007.

"But he was back at defensive end," he countered, perhaps forgetting that Umenyiora missed the entire season due to knee surgery.

"If we have done our homework, and I believe our scouts are the backbone of our draft because they do all the 'grunt' work," he said, "then I know we'll have full preparation at hand every time our pick comes up. We have five picks in the first 100 players, and that means we'll come up with some really outstanding players."

TEAM NEEDS: Wide receiver, tight end, outside linebacker, offensive tackle, running back.

WR -- The loss of Burress and Toomer, despite the denial mode that seems to make the Giants feel there is gold among the depth chart in the persons of Mario Manningham, Sinorice Moss, Domenik Hixon and Steve Smith, demands that their first pick must be a wideout -- if a trade hasn't been made.

TE -- Kevin Boss, entering his third year, is a 6-5, 265-pounder who has become a solid blocker and has speed and athleticism as a receiver. But the depth behind him is ordinary at best.

"We may do something with a tight end," Reese admitted, although where in the draft remained, of course, a closely held secret. What isn't a secret is that the Giants like Jared Cook of South Carolina who could be a low first or high-to-middle second-round pick.

OLB -- There is a competition at WLB, and the problem is that the competition is being waged by those who are ordinary at best -- Chase Blackburn, Gerris Wilkinson, Bryan Kehl. There is veteran Danny Clark at SLB but not much behind him. Another OLB for either side would be valuable.

OT -- Despite Reese's contention that David Diehl is perfectly adequate at OLT, it is still felt by many around the league that he could go to the Pro Bowl at guard and that he allows a few too many sacks to the faster pass-rushing DE types. Finding a quality OLT and moving Diehl to LG, for instance, would improve two positions.

RB -- Brandon Jacobs is the star running back with two consecutive 1,000-yard seasons. But his reliable backup, Derrick Ward, signed with Tampa Bay and now the reserves are named Ahmad Bradshaw (undersized for steady work) and Danny Ware (totally unproven). Besides, Jacobs is injury prone and hasn't yet made it through an entire season in his four years.