The New York Giants are in full restructure mode from the front office on down. No player is safe at this point (except wide receiver Kadarius Toney, apparently) and their roster is almost assuredly to have a 50 percent or greater turnover this year.

The Giants have so many glaring needs and, at present time, are still way over the $208.2 million salary cap (approximately $7 million) with eight days remaining before the league new year begins.

That doesn’t mean they won’t — or can’t — be active in free agency. They want to clear $40 million in cap space still, so we’ll just have to see.

Who could they target in free agency? Well, that’s not really the question. The question in what will they target. They need help and depth at several key positions: all three offensive line positions, tight end and edge rusher are all high priorities this offseason.

Here is a quick rundown of some of the under-the-radar (and not so under-the-radar) free agents the Giants could target.

Offensive tackle

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With Andrew Thomas settling in at left tackle, the bar is a little bit lower as they are seeking a right tackle and depth players. They will likely take a tackle — or two — in the upcoming draft so they might sit on their hands at this position in free agency.

The new coaching staff also might think they can salvage Matt Peart, which would be great for the Giants, but that remains to be seen.

Some names to watch: Terron Armstead, Chuks Okorafor, Joseph Noteboom, Brandon Parker, Tyrell Crosby, Yosh Nijman

Some of these players will be too expensive and others might stay away from the Giants because they know the Giants are likely to draft a stud at tackle next month.

Guard

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Currently, the Giants’ starters are Will Hernandez and Matt Skura. Hernandez is free agent but the team may simply let him walk as he’s struggled at times. Skura is also a free agent the Giants will not pursue. That leaves just Ben Bredeson, Wes Martin and two player who are working their way back from juries in Shane Lemieux and Nick Gates.

The Giants will surely pick up an interior lineman in the draft but they will also be seeking help via free agency if possible.

Some names to watch: Ike Boettger, James Daniels, Connor Williams, Nate Herbig, Austin Corbett

Center

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Right now the Giants don’t have center signed for 2022. Billy Price and Skura are heading for free agency. They can solve this problem early by bringing Price back on a short, inexpensive deal as he likely won’t be highly pursued in free agency. They could also draft a center next month.

Note: This is all written under the assumption that Nick Gates will not play in 2022.

Some names to watch: Mason Cole, Ryan Jensen, Bradley Bozeman, Trystan Colon-Castillo

Edge rusher

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Experts insist the Giants need an edge rusher. I think they have talent on their roster they just haven’t gotten the best out of. Azeez Ojulari had eight sacks last year as a rookie and Quincy Roche has shown ability to get pressure. Leonard Williams is still a force and the new coaching staff might see something in Oshane Ximines and Elerson Smith.

Not to mention that Lorenzo Carter soared the last six weeks of last season and Jaylon Smith displayed an ability to disrupt. Both are free agents, however, so there’s that.

The draft has some interesting names that could fall to the Giants but they might find some out side help in free agency first.

Some names to watch: Rasheem Green, Takkarist McKinley, Derek Barnett, Dorance Armstrong, Malik Reed, Kemoko Turay, Arden Key

Tight end

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There’s rumblings the Giants could re-sign Evan Engram. I think that ship has sailed. The fans have seen enough and he isn’t really an NFL tight end. He’s likely to be used in a hybrid role wherever he lands.

That aside. the Giants have several players at tight end that they can plug in at tight end such as Kaden Smith, Jake Hausmann and Chris Myarick but they’ll want a tight end that defenses will have to account for. The draft has a ton of them but there are more to be had in free agency.

Some names to watch: Tyler Conklin, Tyler Kroft, Jordan Akins, Ricky Seals-Jones, Chris Herndon, Jesse James, Anthony Firkser, Will Dissly, Ross Dwelley, Geoff Swaim