The current Super Bowl champion New England Patriots are still celebrating their incredible last second victory over the Seattle Seahawks.

To the victors go the spoils, but Robert Kraft and Bill Belichick still have quite a bit of work to do this offseason.

Without a doubt, the biggest priority regards cornerback Darrelle Revis, who played very well for the Patriots last season and was one of the primary reasons the team won the Super Bowl. As good as Revis is, the Patriots have to be cautious. If the Patriots exercise their team option and bring Revis back next season, it will result in a $25 million cap hit.

The ideal situation for Belichick and the Patriots front office would be to restructure Revis's contract for a new long-term deal. Maybe they will agree to a new contract. But until then, the Patriots have to look at their valuable unrestricted free agents.

Some of the most notable unrestricted free agents for the Patriots include Shane Vereen, Stephen Gostkowski, Stevan Ridley and Devin McCourty.

Shane Vereen is one of the most versatile running backs in the NFL today because of what he can do running and catching. Losing Vereen would be a big hit for the Patriots because he has been Tom Brady's security blanket on numerous occasions. In the 2015 Super Bowl, he had a game-high 11 catches, which is pretty incredible for a running back. Vereen even had 66 more receiving yards than rushing yards last season.

The issue here is money. As good as Vereen is, using a franchise tag on him would be too costly, according to most fans. Among running backs, the franchise tag is in the $10 million range for one season. That may be a little too costly for a player who isn't even a starting running back.

Another option for the Patriots to use the franchise tag on is their kicker, Stephen Gostkowski. Of course, kickers aren't viewed as valuable as skilled players, but Gostkowski is one of the best kickers in the league today. Still just 31 years old, Gostkowski has led the NFL in field goals made three times in his career, including last season. On top of that, Gostkowski has never missed a game in his career.

Using the franchise tag on Gostkowski could be beneficial because it would cost significantly less than other positions.

Safety Devin McCourty is also viewed as a player who could be possibly franchised tagged. McCourty has spent his entire career with the Patriots since being drafted by the team in the first round out of Rutgers in 2010. McCourty can play both safety and cornerback, and he fits Belichick's defensive system. Popular opinion around the league insists that McCourty will get tagged.

There's a good chance the Patriots will let Ridley walk in free agency. Ridley is a young talented back who once ran for 1,263 yards and 12 touchdowns in a season, but injuries and inconsistency just don't leave an open roster spot for Ridley. Despite playing just one-third of last season, the Patriots still managed to win the Super Bowl without him, and LeGarrette Blount has filled his ground role very well.

The last Patriots player to receive the franchise tag was Wes Welker in 2012 and Logan Mankins in 2011 before that. Neither of those players are with the Patriots today. Both of those players received a non-exclusive franchise tag. A non-exclusive franchise tag means that the player and other teams can negotiate for a new contract with one another, but it will cost that team two first round draft picks in return.

The NFL free agent and trading period begins on Tuesday, March 10, at 4 p.m. EST. Monday, March 2, at 4 p.m. EST is the last day for teams to use the franchise tag.

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