The New York Giants have a total of 17 players on their roster who are not under contract past this season.
Headed for unrestricted free agency are: Eli Manning, Leonard Williams, Marcus Golden, Mike Remmers, Michael Thomas, Russell Shepard, Cody Latimer, Zak DeOssie, Antonio Hamilton, David Mayo, Javorius Allen, Deone Bucannon, Scott Simonson, Alex Tanney, Corey Coleman, Cody Core and Riley Dixon.
It’s unlikely the team will bring Manning back. That would be counterproductive in a number of ways. DeOssie appears to have played his last down in blue and many of the others are veterans that can be upgraded through either the draft or free agency, where the Giants are positioned to be very active.
Here are five impending free agents the Giants could be looking to prioritize and extend:

Defensive lineman Leonard Williams
After surrendering a 2020 third-round pick and a 2021 fifth-round pick (that becomes a fourth rounder if they sign him) to land Williams, general manager Dave Gettleman will look foolish if he allows the former Pro Bowler to walk.
Gettleman might look even more foolish if he gives Williams an over-the-market contract. Williams has not brought enough to the table for the Giants for them to go above and beyond to retain him.
Williams is not worth both a third- and a fourth-round pick plus a contract that could pay him double-digit millions per annum. No sense throwing good money after bad.
The Giants best bet is to let Williams walk and only bid on him if his price starts to drop to where it would be a bargain. I don’t foresee Williams getting signed for a while in free agency as he and his reps appear to be looking for a huge payday.

Outside linebacker Markus Golden
The Giants brought Golden in on a “show-me” deal of one-year at $3.75 million and he’s outplayed expectations. Golden leads the Giants in sacks (7.5) and QB hits (17) and has played 82% of the defensive snaps this season.
Golden is just 28 years old and will garner some interest on the free agent market. If the Giants don’t bring back defensive coordinator James Bettcher, the reason Golden signed here in the first place, he may choose to play elsewhere. The best bet for the Giants if they want to keep Golden is to try to get him extended before this season ends.

Punter Riley Dixon
Dixon’s rookie deal ends this season, so he’ll be looking for more and will come down to a matter of how much more. There’s no reason for the Giants to be looking to replace Dixon, whose average of 47.0 per attempt is sixth-best in the NFL (his net of 42.3 is fifth-best).
Dixon also serves as the holder in the kicking game, so he wears more than one hat. Steady punters are hard to find in this league and being a proponent of having strong special teams, it’s a good bet Gettleman will bring Dixon back.

Wide receiver Cody Latimer
Many fans couldn’t care less if the Giants bring Latimer back, but he’s the type of player that brings a lot of hidden value to the roster. He’s a solid back-of-the-roster receiver, offering size and production to the lineup when called upon and a very good special teams player.
Latimer has only been targeted 30 times in the passing game, but has 233 yards on 16 receptions and a touchdown. He is also the Giants’ primary kick returner where he’s averaged 23.3 yards per return with a long of 50.

Linebacker David Mayo
Mayo has been a bit of a surprise for the Giants this season after being picked up when the San Francisco 49ers let him go during final roster cuts. He was a Gettleman pick from his Carolina days and solid special teamer.
After rookie Ryan Connelly went down with a knee injury in Week 4, Mayo stepped in and has been one of the Giants’ most aggressive and productive defenders.
Even with Connelly returning, the Giants will be seeking to upgrade at inside linebacker this offseason, but that should not preclude them from staying in business with Mayo, a player who will play solid on teams and serve as depth at ILB.