Dave Gettleman – © USA TODAY Sports

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According to Spotrac.com, the New York Giants currently have approximately $61,282,080 in salary cap space, not counting the yet-to-be-determined amount set aside to sign 2020 draft picks. Only the top 51 player salaries for a team count against the salary cap in the offseason.

Spotrac.com overview of the New York Giants salary cap situation:

• 2020 NFL Salary Cap: $199,000,000
• 2019 Rollover Cap: $1,529,568
• Adjustment: $0
• New York Giants Adjusted Salary Cap: $200,529,568
• All Contracts: $138,292,705
• Top 51 Contracts: $135,232,705
• 2020 Projected Draft Pool Cap: TBD
• Dead Money: $4,014,783
• Total (All): $142,307,488
• Total (Top 51 Contracts): $139,247,488
• Cap Space (All): $58,222,080
• Cap Space (Top 51 Contracts): $61,282,080

The top two sources of the dead money are:

• Cornerback Janoris Jenkins ($3,500,000)
• Quarterback Kyle Lauletta ($353,849)

The top-15 players currently counting the most against the team’s 2020 salary cap are:

1. Offensive Tackle Nate Solder ($19,500,000)
2. Offensive Guard Kevin Zeitler ($12,500,000)
3. Linebacker Alec Ogletree ($11,750,000)
4. Wide Receiver Golden Tate ($10,500,000)
5. Running Back Saquon Barkley ($8,507,659)
6. Wide Receiver Sterling Shepard ($8,500,000)
7. Tight End Rhett Ellison ($7,188,384)
8. Linebacker Kareem Martin ($5,966,668)
9. Quarterback Daniel Jones ($5,832,740)
10. Tight End Evan Engram ($3,410,371)
11. Defensive Lineman Dexter Lawrence ($3,010,918)
12. Safety Antoine Bethea ($2,875,000)
13. Offensive Center Spencer Pulley ($2,750,000)
14. Punter Riley Dixon ($2,725,000)
15. Cornerback Deandre Baker ($2,392,208)

Dead money and cap savings if these players are cut before June 1st:

1. Offensive Tackle Nate Solder ($13,000,000/$6,500,000)
2. Offensive Guard Kevin Zeitler ($5,000,000/$7,500,000)
3. Linebacker Alec Ogletree ($3,500,000/$8,250,000)
4. Wide Receiver Golden Tate ($7,058,823/$3,294,119)
5. Tight End Rhett Ellison ($2,188,383/$5,000,000)
6. Linebacker Kareem Martin ($1,166,668/$4,800,000)
7. Safety Antoine Bethea ($125,000/$2,750,000)
8. Offensive Center Spencer Pulley ($0/$2,750,000)
9. Quarterback Alex Tanney ($37,500/$1,000,000)

Jerry Reese – © USA TODAY Sports Images

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According to Spotrac.com, the New York Giants currently have approximately $9,588,285 in salary cap space, not counting the roughly $4,081,274 the Giants will need to sign their 2017 draft class. Only the top 51 player salaries for a team count against the salary cap in the offseason.

(Note: NFL Player Association records say the Giants have $9,483,626 in salary cap room).

Spotrac.com overview of the New York Giants salary cap situation:

• 2017 NFL Salary Cap: $167,000,000
• 2016 Rollover Cap: $1,800,000
• Adjustment: $157,246
• New York Giants Adjusted Salary Cap: $168,957,246
• All Contracts: $166,244,520
• Top 51 Contracts: $156,269,520
• 2017 Projected Draft Pool Cap: $5,507,011
• Dead Money: $3,099,441
• Total (All): $169,343,961
• Total (Top 51 Contracts): $159,368,961
• Cap Space (All):  -$386,715
• Cap Space (Top 51 plus Draft Pool): $4,081,274
• Cap Space (Top 51 Contracts): $9,588,285

The top five sources of the dead money are:

• Wide Receiver Victor Cruz ($1,900,000)
• Running Back Rashad Jennings ($562,500)
• Place Kicker Josh Brown ($250,000)
• Fullback Will Johnson ($200,000)
• Running Back Andre Williams ($113,400)

The top-10 players currently counting the most against the team’s 2017 salary cap are:

1. Quarterback Eli Manning ($19,700,000)
2. Defensive End Olivier Vernon ($16,000,000)
3. Cornerback Janoris Jenkins ($15,000,000)
4. Defensive Tackle Damon Harrison ($10,600,000)
5. Cornerback Dominique Rodgers-Cromartie ($9,000,000)
6. Offensive Guard Justin Pugh ($8,821,000)
7. Defensive End Jason Pierre-Paul ($7,250,000)
8. Wide Receiver Brandon Marshall ($4,468,750)
9. Running Back Shane Vereen ($4,072,918)
10. Linebacker J.T. Thomas ($4,000,000)

NFL Player Association listing of the teams with the most salary cap room:

1. San Francisco 49ers: $73,944,752
2. Cleveland Browns: $62,368,548
3. Jacksonville Jaguars: $46,365,024
4. Tennessee Titans: $38,347,945
5. Indianapolis Colts: $31,984,977
6. Oakland Raiders: $31,117,363
7. Houston Texans: $30,136,680
8. Tampa Bay Buccaneers: $28,568,630
9. Cincinnati Bengals: $23,005,665
10. Green Bay Packers: $22,378,948

Eli Manning – © USA TODAY Sports Images

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According to Spotrac.com, the New York Giants currently have approximately $24.67 million in salary cap space with 64 players currently under contract. Only the top 51 player salaries for a team count against the salary cap in the offseason.

Overview of the New York Giants salary cap situation:

• 2016 NFL Salary Cap: $155,270,000
• 2015 Rollover Cap: $11,193,231
• Adjustment: $856,928
• New York Giants Adjusted Salary Cap: $167,320,159
• All Contracts: $138,869,076
• Top 51 Contracts: $132,944,076
• Draft Pool: $5,938,031
• Dead Money: $9,705,632
• Total (All): $148,574,708
• Total (Top 51 Contracts): $142,649,708
• Cap Space (All): $18,745,451
• Cap Space (Top 51 plus Draft Pool): $18,732,420
• Cap Space (Top 51 Contracts): $24,670,451

The top five sources of the dead money are:

• Offensive Tackle Will Beatty ($5,000,000)
• Offensive Guard Geoff Schwartz ($1,916,667)
• Linebacker Jon Beason ($1,466,668)
• Punter Steve Weatherford ($875,000)
• Defensive End Damontre Moore ($143,813)

The top-10 players currently counting the most against the team’s 2016 salary cap are:

1. Quarterback Eli Manning ($24,200,000)
2. Defensive End Olivier Vernon ($13,000,000)
3. Defensive End Jason Pierre-Paul ($9,400,000)
4. Cornerback Dominique Rodgers-Cromartie ($8,000,000)
5. Cornerback Janoris Jenkins ($8,000,000)
6. Defensive Tackle Damon Harrison ($6,600,000)
7. Running Back Shane Vereen ($4,916,667)
8. Wide Receiver Victor Cruz ($4,700,000)
9. Linebacker J.T. Thomas ($4,000,000)
10. Wide Receiver/Returner Dwayne Harris ($3,800,000)

The following Giants are currently not under contract and unrestricted free agents:

• WR Rueben Randle
• WR Hakeem Nicks
• TE Daniel Fells
• OC Dallas Reynolds
• OG Brandon Mosley
• DE George Selvie
• DT Cullen Jenkins
• DT Markus Kuhn
• DT Barry Cofield
• LB Jasper Brinkley
• CB Jayron Hosley
• CB Trumaine McBride
• S Craig Dahl
• S Brandon Meriweather
• LS Danny Aiken
• PK Josh Brown

The following Giants have been tendered as exclusive rights or restricted free agents:

• RB Orleans Darkwa (exclusive rights free agent)
• WR Myles White (exclusive rights free agent)
• TE Larry Donnell (restricted free agent)
• TE Will Tye (exclusive rights free agent)
• TE Jerome Cunningham (exclusive rights free agent)
• OG Adam Gettis (exclusive rights free agent)
• P Brad Wing (exclusive rights free agent)