Personnel has been signed (in some cases, re-signed; i.e., star running back Brandon Jacobs), but the offense remains the area most in need of attention. A return specialist would be a good idea as well instead of splitting the duties for kickoff and punt returns between several players, most of whom are counted on to one degree or another for other duties.

TEAM NEEDS

1. Wide receiver: This remains the team's top need, mainly because of the uncertain status of star Plaxico Burress but also because of the fact that 13-year veteran Amani Toomer apparently will not be returning. In addition, the backups, with the exception of Steve Smith, have not proven to be particularly effective.

2. Tight end: Adding a backup with the ability to block and get downfield for pass routes is critical. The starter is Kevin Boss, who at 6-5 and 265 took over when the Giants traded Jeremy Shockey to New Orleans. The two current reserves are Michael Matthews and Darcy Johnson, neither of whom is a solid candidate to step in should Boss be injured. It is not impossible that the Giants will go for a tight end in the first round, if their position (29th) remains unchanged.

3. Offensive tackle: The specific need is a left tackle, which would be an important move because it would allow David Diehl, a natural guard, to move to the left guard position and perhaps earn Pro Bowl honors. He is 6-5 and 325 but not quick enough for the pass-rushing speed defensive end types. The possibility of signing recently released Orlando Pace of St. Louis was "unofficially" shot down because of his age (34) and rapidly diminishing skills coupled with his desire to earn significant amounts of money.

MEDICAL WATCH: No updates.

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

TRANSITION PLAYER: None.

UNRESTRICTED FREE AGENTS

--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

--RB Danny Ware.

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.

--S C.C. Brown: UFA Texans; $1.4M/1 yr, $400,000 SB/$300,000 base guarantee.

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

PLAYERS LOST

--SS James Butler: UFA Rams; $14M/4 yrs, guarantees unknown.

--RB Reuben Droughns (released).

--SS Sammy Knight (released).

--CB Sam Madison (released).

--RB Derrick Ward: UFA Buccaneers; $24M/5 yrs, guarantees unknown.