The New York Giants might make this contract move to open up some more cap space.
The New York Giants have made a flurry of signings in free agency, addressing needs on both sides of the ball.
However, even in spite of all of the moves they have made, the Giants still have some holes, and they are running out of money to fill them.
Of course, New York can always punt to the NFL Draft next month, but at the moment, the Giants only own two draft picks over the first three rounds, which is certainly problematic for a team with several glaring needs.
Could New York make any other free-agent signings?
Dan Duggan of The Athletic isn't ruling it out, reporting that the Giants could "easily" create some more cap space to potentially sign a defensive tackle or a guard, although Duggan added they would be patient to get a player at "their price."
As for how New York could free up some more money? Well, the Giants could always cut kicker Graham Gano, but they could also aim to restructure more contracts, much like they did with Pro Bowl edge rusher Brian Burns.
So, who is the next player Big Blue could restructure?
A fan asked Duggan that very question on X, and the insider responded by naming offensive tackle Andrew Thomas.
New York Giants tackle Andrew Thomas. Credit: Brad Penner-Imagn Images.Thomas carries a $24 million cap hit for 2026 and is under contract through 2029, but has no more guaranteed money coming to him after next season.
The 27-year-old was originally selected by New York with the fourth overall pick of the 2020 NFL Draft and has gone on to establish himself as one of the best tackles in all of football.
Thomas' main issue has been staying on the field. He played just 13 games in 2025 and has not played a full season since his rookie campaign back in 2020. He appeared in a grand total of 16 contests between 2023 and 2024.
When he is healthy, though, he is a stalwart, as evidenced by the fact that he notched a 90.3 overall grade at Pro Football Focus this past year, which ranked fourth among all qualifying tackles.
In Thomas and Jermaine Eluemunor, the Giants actually boast one of the better tackle combinations in the league.
We'll see if New York attempts to do a simple restructure of Thomas' deal in order to ease its salary cap situation.
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