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.