Kirk Cousins is expected to be available during the 2025 NFL offseason after just one year with the Atlanta Falcons. He was benched for rookie Michael Penix Jr. after struggling with his new team, so it's unlikely that the franchise will go back to him when the new season kicks off.
If Cousins does in fact switch teams during the offseason, the New York Giants make sense as a potential landing spot. They were expected to be in the trade market for Matthew Stafford, but he's no longer available after signing a new contract extension with the Los Angeles Rams.
NFL insider Dan Graziano discussed the situation via ESPN:

"I believe the Giants would have some interest in Kirk Cousins once he's released by the Falcons and is available on a veteran minimum deal, but Cousins comes with health concerns that would have to be addressed first."
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Graziano went on to explain that the Falcons may shop Cousins in the trade market, but his massive $180 million contract and recent Achilles injury would likely deter most teams from making a move for him. He instead believes Atlanta will eventually release Cousins in a similar situation to Russell Wilson last offseason.
The Denver Broncos released Wilson, which resulted in them paying most of his salary for the 2024 NFL season. This allowed him to sign a veteran minimum contract with the Pittsburgh Steelers, which could be the same destiny for Cousins. The Giants are in need of a quarterback after moving on from Daniel Jones during the season, so the rumored pairing makes a ton of sense.
Signing Kirk Cousins would give Giants more options with No. 3 pick in 2025 NFL Draft

The New York Giants are in a spot where finding a quarterback during the 2025 NFL offseason is absolutely crucial. They could do so in the draft with their third-overall pick by targeting Cam Ward or Shedeur Sanders, but signing Kirk Cousins is another option for them.
If they were to sign Cousins, they could still target a future quarterback in the later rounds of the draft to develop behind the veteran. This would be a relatively inexpensive concept if Cousins were in fact to sign a veteran minimum contract, giving them a bridge to whichever prospect they eventually land on. It would also allow them to target an impact player, such as Travis Hunter or Abdul Carter, with the third-overall pick.
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