On Sunday the Eagles removed the franchise tag from Corey Simon, who had refused to sign a one-year offer and did not report to training camp. The Giants were interested enough in his services to contact his agent yesterday, though it was unclear if they were a likely landing spot for him. "We haven't ruled out anybody," Simon said when contacted by The Star-Ledger last evening. "Right now we're just trying to figure out what's best for me. All I know is that the Giants are one of the teams that has spoken to my agent." Simon's agent, Roosevelt Barnes, did not return two messages left at his office. Giants general manager Ernie Accorsi declined comment when asked if the team was interested in Simon, saying only that "contact doesn't mean everything." The Giants, though, could use help at defensive tackle. Kendrick Clancy, signed as a free agent in March after five seasons with the Steelers, has been solid so far this preseason. But next to him is William Joseph, a former first-round pick who has been inconsistent in his first two NFL seasons. Fred Robbins, who started 15 games for the Giants last year, has slowly inched his way up the depth chart since working strictly with the third team early in camp. Damane Duckett and Kenderick Allen have also had impressive practices and moments. But the 28-year-old Simon, who was named to the Pro Bowl after recording 40 tackles and 7 1/2 sacks in 2003, would provide the Giants with a proven player capable of being a steady disruption in the middle of the defense. "I'm sure there will be thoughts about any player of that caliber that is in a position where he is a free agent," Giants coach Tom Coughlin said after yesterday's practice. "(But) at this time I don't have any thoughts about that." The Giants might not be able to afford Simon, whose contract demands prevented the Eagles from trading him to the Ravens and Bengals. Both teams are reportedly among those currently interested in Simon. The 49ers, Bills and Packers are three other possibilities.

Injured defensive end Jerome McDougle is expected to report to the Eagles within the next day or two, according to coach Andy Reid. McDougle is recovering from a shooting that took place in Miami on July 28. "It's going to take him a few weeks to get things right," Reid said. "He'll be back. He's determined to get back into playing shape." McDougle is expected to fully return to action in Week 5 or 6. "It will be somewhere in the area," he said. "I think there is enough time (for him to contribute this season) unless there are setbacks. We don't know. We think, by talking to the doctor, that he will be fine and he feels good. We'll see when he gets up here and starts doing work."

The Philadelphia Eagles gave up on defensive tackle Corey Simon, granting him unrestricted free agency after Simon refused accept the Eagles franchise tag worth $5.13 million for one year. "I didn't expect them to lift the tag," Simon said from his home in Tallahassee, Fla. "This gives me a chance to be a free agent, but I have mixed feelings. I'm going to miss the guys I played with there and the coaches I played under. I had a great five years, and I enjoyed every minute of it."

In last nights 27-17 win preseason win over the Cincinnati Bengals, Terrell Owens and Donovan McNabb did not miss a beat. After missing the first two preseason games for various reasons, Owens came out Friday night and caught 64-yard touchdown pass from McNabb on the Eagles very first play. Eagles caoch Andy Reid said it was important for McNabb and Owens to achieve success early. "It was great to get those two connected," the coach said. "They've got a special thing between them." "We did a little bit of communicating," McNabb said. "It was business as usual. I told him, 'Great job.' "

The Philadelphia Eagles have been working toward a new contract with running back Brian Westbrook and according to one team source, both sides are optimistic that a deal will be reached, whether it is before the season or at the end of it. Westbrook ended a holdout after skipping the first seven days of training camp in protesting the one-year, $1.43 million restricted-free-agent tender he had signed in June. He has not talked to reporters since showing up.

Terrell Owens will be back in uniform against the Cincinnati Bengals on Friday night after sitting the Eagles? first preseason match due to a dispute with coach Andy Reid and the second game with a groin injury. "He feels pretty good. He's running around good. He hasn't had a lot of pain in there," Reid said Thursday.

The Houston Chronicle posted an audio report on its Web site yesterday suggesting the existence of a secret pact between the Eagles and Terrell Owens in which the Eagles agreed to release Owens from his seven-year contract after this season as long as Owens promised to behave this year. There was no comment from the Eagles, although if you go back to Joe Banner's statement about Owens in Pittsburgh before the Eagles-Steelers game it is possible. That night, discussing Owens' return from his seven-day leave of absence, Banner said, "I know T.O. wants to play here and I know he wants a Super Bowl ring. Hopefully he can put the emotions he has behind him and the difference of opinion we have and contribute to that for a year." The odd thing about this supposed agreement is that the thing that initially infuriated Owens is that he feared the Eagles would release him after the 2005 season to insure that he wouldn't receive $7.5 million in bonus money he's due if he's with the team in 2006.

For the third time in four seasons, and for a second straight year, Philadelphia Eagles tailback Correll Buckhalter has undergone season-ending knee surgery. The fifth-year veteran, whose career could be ended by his latest injury, underwent surgery Tuesday to repair a torn right patella tendon. He had surgery on the same tendon last year after sustaining an injury in preseason. Early in camp, he re-injured the knee, and an examination Monday by noted Birmingham, Ala.-based orthopedic surgeon Dr. James Andrews revealed the new tear. Team officials last week conceded to ESPN.com that they were concerned about the latest injury and broadly hinted it could be season-ending. Andrews had recommended earlier that Buckhlalter receive treatment and rehabilitation on the knee for a week and then have it re-examined. When the Eagles did not offer an update on Buckhalter's status Tuesday, after his visit with Andrews a day earlier, it was viewed as an ominous sign. An announcement of the surgery then came on Wednesday morning.

Sources have told The Times that there are negotiations going on to reward kicker David Akers, who still has three years remaining on his current contract, with a new deal. Gerald Colton, hired as Akers' agent this past offseason, has been in contact with the team's front office since training camp began at Lehigh on Aug. 1. The Eagles are back in contact with Colton on what could lead to a new deal for the three-time Pro Bowl kicker. The Eagles do not comment on current contract negotiations. Akers is in the fifth year of a seven-year deal he signed on Aug, 21, 2001, and will earn just over $1 million, thanks to an escalator clause that kicked in from his making multiple Pro Bowls. His base salary this season is $1.025 million. He is scheduled to earn $1.175 million in 2006 and $1.325 million in 2007. According to salary numbers acquired by The Times, Akers' salary ranks in the middle of the league when compared to other kickers. Houston gave Kris Brown a new deal this offseason that totaled $8 million over five years, an average of $1.6 million per year, while the Giants gave Jay Feeley a two-year, $2.2 million deal.

Terrell Owens returned to practice with the Eagles on Wednesday, one week after he was dismissed from camp following a heated dispute with coach Andy Reid. Owens, again wearing camouflage and listening to oversized headphones, arrived at Philadelphia's practice facility at 7:27 a.m. He was greeted by several dozen fans, some holding signs, including one that read "TO must go." Owens jogged onto the practice field shortly before the morning session began at 8:45. He ran routes and caught passes with other receivers in the early part of practice. The disgruntled All-Pro wideout was to meet with Reid before practice, though it wasn't immediately known if the two had their discussion. Owens missed several practices with a groin injury before he was sent home last week, but had been close to returning to practice.