David Akers’s field goal Sunday sent the Philadelphia Eagles into the next round of the NFL playoffs and the Giants into a long off-season that will be dominated by difficult decisions, starting at the very top.

The Giants need a new general manager to replace the retiring Ernie Accorsi, and they need to determine whether coach Tom Coughlin will stay for a fourth season. Those decisions will come soon, but the most important moves revolve around the players on the field, and those moves will continue until the Giants are ready to kick off the season in eight months. The good news for the Giants is that only a few of their players will be free agents, and they’re comfortably under the 2007 salary cap of $109 million. Here’s a look at the Giants’ 2007 priorities, position by position:

QUARTERBACK: Most fans are disappointed in Eli Manning, but there’s no doubt Manning will be the 2007 starter. Whether Coughlin stays or goes, the Giants should hire a new quarterback coach to mentor Manning. Current assistants Kevin Gilbride and John Hufnagel haven’t meshed with Manning, and it’s easier to find a new assistant coach than a new franchise quarterback.

RUNNING BACK: Tiki Barber is retired, and the big question is whether Brandon Jacobs can be an every-down back. The 6-foot-4-inch, 264-pound Jacobs has great talent, but he has never carried the ball more than 11 times in any NFL game, so the Giants shouldn’t expect him to average 20 carries next year. They should add a veteran who can handle some of the workload. Available free agent running backs include Ahman Green of the Green Bay Packers, Chris Brown of the Tennessee Titans, and Dominic Rhodes of the Indianapolis Colts.

OFFENSIVE LINE: Shaun O’Hara, the Giants’ starting center the last three years, is an unrestricted free agent. The Giants will probably offer him a new contract, although they could also consider letting O’Hara leave and signing a free agent such as Robbie Tobeck of the Seattle Seahawks. The return to health of left tackle Luke Petitgout, who was lost for the season in the ninth game, will be particularly important. Third-year guard Chris Snee remains under contract and is expected to be back, although things could be awkward if Coughlin is fired, as he’s married to Coughlin’s daughter.

RECEIVERS: Amani Toomer is 32 years old and coming off a season-ending knee injury. Toomer has been with the team for 11 years, but the team would be foolish if it expects him to be a starting-caliber receiver in 2007. Beyond Plaxico Burress, the primary receiving threat, the Giants need 2006 second-round pick Sinorice Moss to develop into a startingcaliber player. This season he was plagued by injuries and had just five catches for 25 yards. Tight end Jeremy Shockey regressed this season. He averaged 9.4 yards a catch — a full yard and a half below his previous career low. The Giants need an offensive coordinator who can find ways to exploit Shockey’s deep speed.

DEFENSIVE LINE: Thanks to Accorsi’s wise drafting, this is the Giants’ best position. Michael Strahan can’t keep going forever, but the trio of Osi Umenyiora, Mathias Kiwanuka and Justin Tuck will give the Giants a good defensive end rotation even if Strahan’s 35-year-old body breaks down. Rookie tackle Barry Cofield was one of this season’s pleasant surprises, and the other starting tackle, Fred Robbins, is a solid veteran. The Giants could decide to sever ties with William Joseph, their 2003 first-round draft pick, who has never developed into the kind of tackle they thought he would.

LINEBACKERS: The biggest question is whether LaVar Arrington has anything left. The Giants signed Arrington to a free agent contract in April and he had a disappointing season, making only a minimal impact before a torn Achilles’ tendon ended his season after six games. The Giants might release Arrington, and if they do, linebacker will become a top offseason priority, especially with outside linebacker Brandon Short and middle linebacker Chase Blackburn both unrestricted free agents. If the Giants want to spend serious money, two of the best linebackers in the league will be available: Lance Briggs of the Chicago Bears and Adalius Thomas of the Baltimore Ravens. This year’s draft is not considered a strong one for linebackers, but with the 20th pick in the first round the Giants could consider linebackers Patrick Willis of Mississippi, Buster Davis of Florida State, and Paul Posluszny of Penn State.

SECONDARY: Corey Webster started the first 10 games at cornerback before suffering a seasonending toe injury. The 24-year-old Webster is a good athlete who is still learning the position and should improve next year. On the other side, the Giants should find replacements for veterans Sam Madison and R.W. McQuarters, both of whom are in their 30s and losing speed at a position where speed is essential. Safety Gibril Wilson is a restricted free agent but will most likely return.

SPECIAL TEAMS: Kicker Jay Feely is a free agent. He’s a good enough kicker that the Giants would like to have him back, but more important, they want to construct a good enough team, so that in January of 2008, they’re watching their own kicker — not the opponent’s — winning a playoff game.

Mr. Smith is a writer for FootballOutsiders.com.