Ralph Vacchiano of the New York Daily News takes a look at a few candidates for the Giants’Â franchise tag.
According to Vacchiano, LT Will Beatty,  TE Martellus Bennett, and S Kenny Phillips could be all considered for the designation.
Vacchiano writes that re-signing Beatty remains the team’s “highest priority” this offseason, but tagging him would require them to pay $9.7 million, which represents close to 8 percent of their available cap space.
It seems more likely that they would try to work out a long-term extension with Beatty and ensure that his salary next season is a more manageable figure. If they do use the tag on him, it’s probably because they’re close to a long-term extension.
As for the others, Vacciano mentions that Phillips knee remains a question mark after he underwent “major knee surgery” a few years ago. It would run New York $6.8 million to use the tag on him, which is really too high to consider given their current financial situation.
Franchising Bennett would cost New York $6 million which, according to Vacciano, is “too much considering the Giants have a history of developing tight ends.”
All of these players are listed in our Top 50 Free Agents list.

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