The Giants have allowed several free agents to walk already. LB Kawika Mitchell signed with the Bills, SLB Reggie Torbor headed to Miami, and Gibril Wilson joined the Raiders.

The Giants tendered SS James Butler at $1.417M with 2nd-round pick as compensation. Giants backup QB Jared Lorenzen, “The Hefty Lefty”, was tendered at $927,000 with no compensation. The Giants have been connected to Trent Green recently, seeking a more experienced back up option for Eli Manning.

The other unrestricted free agents for the Giants are DT Russell Davis, DT William Joseph, and RB Derrick Ward. 11-year veteran, LS Ryan Kuehl is expected to retire.

The Giants top needs appear to be wide receiver, safety, and left offensive tackle. The Giants need a complementary receiver to go along with Plaxico Burress. Amani Toomer, while a key player down the stretch for the Giants, is not getting any younger and has to begin to regress at some point.

The departure of Wilson leaves the Giants with hole at safety. Veteran safety Sammy Knight is meeting with the Giants this week. Michael Johnson might be an internal option, or they could look for a later round pick in the draft. There are a number of good defensive players available. Miami free safety Kenny Philips, or Jamar Adams, a strong safety out of Michigan could be available to the Giants in the second round.

Players who are projected to be available for the Giants in the first round are Dan Connor, an OLB out of Penn State and Pat Sims, a DT out of Auburn. Rich O’Callaghan at Giants 101 targets USC LB Keith Rivers, Cal WR DeSean Jackson, Tenn St CB Dominique Rogers-Cromartie, South Florida CB Mike Jenkins, and Indiana CB Tracy Porter.

David Diehl made the move to left offensive tackle last season when Luke Petitgout was released. He did an admirable job, but the Giants may look for a more agile tackle to beat out would be pass rushers. Left tackle and quarterback could be one of the few positions that GM Jerry Reese explores free agency to fill.

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Amani Toomer is coming back for at least one more year. Newsday quotes Toomer…

“I haven’t thought about retiring at all,” said Toomer on Thursday. “There are still some things I want to accomplish.”

“It’s hard to really say what I want for myself,” said Toomer. “All I know is there’s a lot of stuff I still want to do in the NFL, a lot I want to strive for. Winning is amazing, there’s been nothing like it for me. I’m definitely not ready to give all this up.”

Toomer had 21 receptions for 280 yards and led all receivers with three touchdowns in the playoffs.

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Ralph Vacchiano on his blog for the New York Daily News reports two interesting bits of news.

Amani Toomer broke his hand in the fourth quarter of Super Bowl XLII, possibly on a low throw that he had to come back for.

Plaxico Burress’ mysterious knee injury happened when he slipped in the shower in his hotel room.

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Amani Toomer, who was devestated when the Giants lost to the Ravens in Super Bowl XXXV, told his teammates that getting to the Super Bowl is not enough, Newsday reports.

“I don’t think there’s any surprise why the team that goes to the Super Bowl and loses traditionally has a letdown the next year. Not only the fact that you got there and you lose the big game, but your offseason is a lot shorter, and you’ve got .nothing really to show for it.”

“I want everybody to focus on the fact that it’s a game, and that we have this one more game. Don’t just be happy about being in the Super Bowl.”

Michael Strahan, Toomer, and offensive lineman Grey Ruegamer are the only Giants who have played in a Super Bowl before.

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The loss to the Green Bay Packers back on September 16th, the second game of the season was something of a turning point. Brandon Jacobs and Ryan Grant did not even play. Eli Manning feared he might miss a month with a shoulder injury.

After the loss, the Giants never looked back, and began a run to and through the playoffs, which now has them facing the opportunity to go to the Super Bowl for the first time since 2000.

September 16th was a long time ago, and as David Picker writes in The New York Times, these are two very different teams now.

The Giants have lost Jeremy Shockey to injury and replaced him with Kevin Boss. Michael Strahan, who wavered before deciding to return this season, is relishing his role as the veteran anchor of the Giants 5th ranked defense, playing alongside the best defensive end in the league, Osi Umenyiora.

Amani Toomer and Steve Smith have stepped up and contributed after the early part of the season was dominated by Plaxico Burress. Perhaps most surprisingly, the Giants found that there is life after Tiki Barber, as Brandon Jacobs and Ahmad Bradshaw have combined forces with two very different styles of attack.

Last but certainly not least, Eli Manning threw his best game to date this year, nearly ending the Patriots perfect season. He has yet to throw an interception in the playoffs and proven he has to poise to rise to the occasion in big games. In fact, he seems to thrive under the pressure of playing in a no-huddle offense.

The Packers have seen the renaissance of ageless Brett Favre, and the emergence of Ryan Grant. Their explosive offense is second only to the New England Patriots.

The Giants will face another turning point in their season on Sunday, against the same team they faced when they turned their season around in the first place. Two very different teams than who they were last time they faced each other, with a chance to turn their season into something very special.

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