Middle linebacker Antonio Pierce and wide receiver Plaxico Burress are good friends, and it has been Pierce who has tried to help Burress through his rough times, which are still currently unresolved.

Running backs Brandon Jacobs and Derrick Ward, too, are close buddies, and when Jacobs recently signed his four-year, $25 million contract ($13 million guaranteed) it was Ward who called him moments after the announcement Wednesday night. "He congratulated me," Jacobs said.

Jacobs held out hope that his friend wouldn't be leaving, but Ward signed with the Bucs on Monday.

TEAM NEEDS/OFFSEASON STRATEGY

The Giants are facing several key decisions, and while they might feel comfortable since they are already one of the elite teams in the NFC, the decisions thus become more crucial. If they make the right ones, they can return to the Super Bowl. If not, other teams in similar positions will overtake them.

The undecided nature of WR Plaxico Burress' situation weighs heavily on general manager Jerry Reese's mind. Should he go for one of the blue-chip wideouts in the first round or hope that Plaxico gets away without jail time after his Nov. 30 handgun incident? If he goes that route, he can spend the top picks in the first two rounds (the Giants have three in all) on equally pressing needs such as outside linebacker, defensive tackle and safety.

TEAM NEEDS

1. Wide receiver: With Plaxico Burress' still facing possible jail time, the Giants' top need must still be a game-breaking receiver to replace Plaxico Burress. The big names in free agency are already gone. In the draft, assuming the news on Burress isn't good, they could go for one of the blue-chip receivers.

2. Safety: If the Giants do not re-sign UFA SS James Butler there are only two with any experience on the roster, starters Kenny Phillips and Michael Johnson.

MEDICAL WATCH: The progress report on Pro Bowl DE Osi Umenyiora, who missed all of last season with a preseason knee injury, is hopeful. He says he is about 85 percent back and that his rehab program will get him fully prepared for minicamp. RB Brandon Jacobs had minor knee surgery and says it's 100 percent now. DE Robert Henderson (foot) hurt himself as a rookie in training camp and is healed now. OT Guy Whimper, also with a foot injury, should be fine. WR-KR David Tyree (knee) is ready to play, but there is some doubt that the Giants will keep him.

FRANCHISE PLAYER: RB Brandon Jacobs: Tendered at $6.621M; signed four-year contract Feb. 25.

TRANSITION PLAYER: None.

UNRESTRICTED FREE AGENTS

--SS James Butler was a first-time starter last season and played well, but his place will be taken by last year's No. 1 draft pick Kenny Phillips.

--K John Carney did well for the Giants on an interim basis but will not be offered a new contract at the age of 44.

--DE Jerome McDougle is unlikely to return.

--CB/KR R.W. McQuarters is on the bubble and if he'll take a reduced salary he might be re-signed.

--G/C Grey Ruegamer is a 10-year veteran and is useful; he is also not overly expensive.

--LB Rich Scanlon probably won't be back.

--WR Amani Toomer, the Giants' all-time leading receiver, will probably not be offered a new contract after 12 years with the team.

--QB Anthony Wright spent the year on injured reserve and probably won't get even that chance again.

--DE Renaldo Wynn was a stop-gap signee and should be dispatched.

UNRESTRICTED FREE AGENTS (not tendered)

--S Craig Dahl (not tendered as ERFA).

--RB Kay-Jay Harris (not tendered as ERFA).

RESTRICTED FREE AGENTS

--CB Kevin Dockery (tendered at $1.545M with second-round pick as compensation).

EXCLUSIVE RIGHTS FREE AGENTS: Unknown.

PLAYERS RE-SIGNED

--QB David Carr: Potential UFA; $2.1M/1 yr, $1M SB.

--RB Brandon Jacobs: FFA; $25M/4 yrs; $13M guaranteed.

PLAYERS ACQUIRED

--DT Rocky Bernard: UFA Seahawks; $16M/4 yrs, guarantee unknown.

--LB Michael Boley: UFA Falcons; $25M/5 yrs, $11M guaranteed.

--DE Chris Canty: UFA Cowboys; $42M/6 yrs, $8.5M SB/$17.25M guaranteed.

PLAYERS LOST

--RB Reuben Droughns (released).

--SS Sammy Knight (released).

--CB Sam Madison (released).

--RB Derrick Ward: UFA Buccaneers; $17M/4 yrs, guarantees unknown.