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DALLAS COWBOYS
OFFSEASON GAME PLAN: The top priority is solving the quarterback puzzle, and that doesn't mean bringing back Vinny Testaverde, 41, as the starter. The club wants to go with either Drew Henson or Tony Romo, both 24, and is considering sending one or both to NFL Europe to get experience. The team wants Testaverde back only as a backup. Dallas will seek a pass-rushing defensive end and a cornerback in the draft or free-agent market. The club has two first-round picks and $20 million in cap room that will make it a big player with free agents. It has no interest in re-signing S Tony Dixon, its only notable unrestricted free agent besides RB Eddie George. Dixon was benched the second half of the season because of poor play. George likely won't be back because of a surplus of running backs. FINAL GRADES: Offense: C. A lack of big plays hurt. Defense: D. There was little pressure on the quarterback and few turnovers. Special teams: B+. The coverage units were outstanding. Coaching: D. There were too many questionable game-management decisions.--Jean-Jacques Taylor
NEW YORK GIANTS
OFFSEASON GAME PLAN: There likely will be three personnel priorities: 1) an elite offensive tackle, preferably a left tackle so LT Luke Petitgout can move to the right side; 2) a big, fast receiver who can scare defenses; 3) a linebacker with playmaking potential. The team might be able to get receiving help in the draft, though it will look closely at available veterans. It is clear the tackle situation must be addressed in the free-agent market because the team needs someone to step in immediately. That could be an expensive option, especially if Walter Jones or Orlando Pace becomes available. Other needs include a backup quarterback to replace Kurt Warner and a running back to ease Tiki Barber's burden. FINAL GRADES: Offense: D-. QB Eli Manning better ace his sophomore year. Defense: C-. Given the injuries, especially to LE Michael Strahan, this unit could have been worse. But it still must improve. Special teams: C+. Penalties and breakdowns remain an issue. Coaching: C-. Tom Coughlin knows football; does he know people?--Neil Best
PHILADELPHIA EAGLES ...