The New England Patriots have the resources to overhaul their roster this offseason.

Not only does New England own the No. 3 pick in the 2024 NFL Draft, along with a top second-round selection, but the Patriots also have the most cap space in the league. New England currently has $87 million in cap space after placing the transition tag on Kyle Dugger, per cap expert Miguel Benzan.

It’s no certainty the Patriots spend all that in one offseason — head coach Jerod Mayo has more or less walked back his “burn some cash” comments from January. But New England still needs to spend a lot.

The Patriots view wide receiver, offensive tackle and tight end, in that order, as their top priorities in free agency, per The Athletic. They have holes at all three positions, along with arguably their most glaring need at quarterback. However, the Patriots reportedly would prefer to draft their franchise signal-caller.

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With that said, we’ve highlighted 10 of the top players the Patriots should target in free agency.

10. Dorace Armstrong, DE
The Patriots need juice off the edge opposite Matthew Judon. Armstrong, who had 16 sacks combined the last two seasons, is not the same talent as someone like Danielle Hunter. But the 26-year-old is younger than others like Za’Darius Smith (31) or Jadeveon Clowney (31). Armstrong has played alongside talented edge rushers like Dallas Cowboys’ Demarcus Lawrence and Micah Parsons, and he was overqualified for the role he was in last season. ESPN’s Jeremy Fowler on Sunday reported Armstrong has “plenty of interest” and most likely won’t return to Dallas. ranked Armstrong 47th on its top 101 free agents.

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9. Frankie Luvu, LB
This list is filled mostly with offensive players given how bad New England performed on that side of the ball last season. But the Patriots still are going to do a few things on defense. Luvu makes sense given his athletic skillset and versatility as an off-ball linebacker. Luvu ranked 42nd on ESPN’s top 50 free agent list. Luvu fits the mold of what Patriots defensive coordinator DeMarcus Covington is looking for.

8. Noah Brown, WR
The Patriots are among teams intrigued by Brown this offseason, according to MassLive. The 28-year-old Brown played the 2023 campaign for the Houston Texans. Brown recorded a career-best 567 yards receiving despite playing just 10 games, benefiting from two explosive outings when other wideouts were injured in Houston. Spotrac projects Brown will receive a three-year, $16.9 million contract this offseason. The Patriots are void of starting receivers behind Demario Douglas, and Kendrick Bourne is an impending free agent.

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7. Hunter Henry, TE
Henry played out his three-year contract in New England and will hit the open market if the two sides can’t agree to terms before March 13, two days after the legal tampering period opens. New England reportedly will try to retain Henry. Given there is no surefire upgrade for Henry on the open market — Dalton Schultz re-signed with the Texans on Tuesday — New England would be wise to bring back Henry. He’s not only served as a trusted target for the offense, but would provide some of the veteran leadership as the franchise enters a new era.

6. Jacoby Brissett, QB
The Patriots reportedly are interested in bringing in a veteran quarterback. Said veteran not only could help a rookie, which the Patriots could select with the third overall pick, but also serve as a short-term starter should the franchise not want to rush its quarterback of the future. Top QB prospect Drake Maye, for example, might benefit from an extra year of development and de facto general manager Eliot Wolf knows a thing or two about the concept. Brissett is well-versed as a backup and has familiarity both in New England and with Alex Van Pelt’s offense.

5. Christian Wilkins, DT
The Patriots would need to open up the checkbook to sign Wilkins — Spotrac projects he’ll receive a four-year deal worth $80 million. That’s a lot to spend on a defensive tackle, especially since the Patriots have Christian Barmore entering the final year or his rookie and likely wanting an extension. But the potential of playing the Christians alongside one other is too good to pass up. It’s rare for a player like Wilkins to reach the open market, and it’s even more rare a Springfield, Mass. native gets the chance to play for his hometown team.

3b. Tyron Smith, OT
Smith falls into the same bucket as Wilkins in regards to how it’s rare for a player like him to become available. The longtime Cowboys star is unlikely to return to Dallas, ESPN’s Todd Archer reported Saturday. Smith has been one of the best left tackles in the league for more than a decade. However, there are injury concerns when it comes to the 33-year-old veteran, who last played a full season in 2015. With that, the Patriots might want to proceed with caution should Smith be seeking a three- or four-year deal. But if it’s a short-term arrangement, there’s arguably nobody better.

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3a. Jonah Williams, OT
The Patriots have been referred to as the “best fit” for Williams, a 2019 first-round pick who was drafted by the Cincinnati Bengals. He doesn’t offer the same length or upper-body strength as someone like Smith, but he wins with technique. Williams has proven his durability as he’s started 49 regular-season games during the last three campaigns. And Williams is seven years younger than Smith, meaning he’s more in-line with New England’s rebuild.

2. Mike Onwenu, OT
Onwenu will reach the open market if he and the Patriots cannot come to a long-term agreement before March 13, two days after the legal tampering period opens. There remains the possibility that happens. And New England would be wise to do so. Not only was New England’s offensive line among the biggest weaknesses in 2023, but the 2020 sixth-round steal also is a player who could headline the draft-and-develop culture in the new era.

1. Calvin Ridley, WR
The Patriots reportedly view the wide receiver position as their top priority in free agency. New England de facto general manager Eliot Wolf stressed the importance of weaponizing the offense. Ridley would be the perfect way to do so as he is widely considered the top impending free agent after Tee Higgins and Michael Pittman Jr. were tagged by the Bengals and Colts, respectively, and Mike Evans re-signed with the Buccaneers.

Honorable mentions: Receivers Kendrick Bourne, Tyler Boyd, Gabriel Davis; Safety Kyle Dugger (transition tag); Running back Saquon Barkley; Edge rusher Chase Young, Quarterback Joe Flacco

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Featured image via Corey Perrine/Florida Times-Union via USA TODAY NETWORK Images