Coming off a 3-13 unraveling, the Giants needed to tear down before they could build back up. They move into a new season with a new head coach and general manager. The roster after free agency and the draft has undergone a makeover.

The heavy lifting is nearly complete, with only minor tinkering yet to come. Here is a look how the Giants fared:

Starter: Eli Manning

Key reserves: Davis Webb, Kyle Lauletta

From the moment they arrived, new general manager Dave Gettleman and new coach Pat Shurmur were all-in on Manning, strengthening his hold on the job he’s held for the past 14 years. Webb enters year No. 2 as the backup. Lauletta was added as a fourth-round pick from Richmond.

Upgrade? Yes. The strong endorsement from the new regime should boost Manning’s confidence. Webb has another year of experience, and Lauletta ups the ante on competition in the room and on the field.

Starter: Saquon Barkley

Key reserves: Jonathan Stewart, Wayne Gallman

Barkley, the No. 2-overall pick in the draft, is considered a generational back and will play a huge role as a runner as well as a pass-catcher. Stewart, 31, is a 10-year veteran from the Panthers who is on the downside but can still grind out the tough yards. Gallman had 476 yards as a rookie.

Upgrade? Yes! Adding Barkley is akin to securing the Mona Lisa to your art collection — the value gets wildly inflated. Stewart figures to be a solid mentor to the younger backs.

Starters: Odell Beckham Jr., Sterling Shepard

Key reserves: Roger Lewis, Cody Latimer, Travis Rudolph

A return to health by Beckham, after playing in just four games in 2017 before fracturing his left ankle, is essential and expected — the offense was lost without him. Shepard is a quality slot target who needs to add more big plays to his résumé.

Upgrade? Yes. Having Beckham on the field instantly changes everything as far as how defenses deal with this offense. Cutting Brandon Marshall has no negative effect. It looks as if the No. 3 receiver will be a role player.

Starter: Evan Engram

Key reserves: Rhett Ellison, Jerell Adams

Engram led the team in receptions (64) as a rookie and has the chance to be a special weapon. Ellison does the dirty work. Adams, despite his huge frame, has yet to put everything together.

Upgrade? No. This is the same group from a year ago. The deciding factor will be how much Engram improves.

Starters: Nate Solder, Will Hernandez, Brett Jones, Patrick Omameh, Ereck Flowers

Key reserves: Chad Wheeler, John Jerry, John Greco, Jon Halapio

Mega-signing of Solder for $62 million was the Giants’ free-agent splash of the offseason. Omameh also is a free-agent addition, and Giants were thrilled to land Hernandez in the second round of the draft.

Upgrade? Yes, yes, yes. Solder provides a proven, veteran leader for the line and blind-side protection Manning hasn’t had in years. Hernandez should be an instant stud. Can Flowers get his head together and make the transition to right tackle?

Starters: Kerry Wynn, Damon Harrison, Dalvin Tomlinson

Key reserves: Josh Mauro, B.J. Hill, Robert Thomas

It is a new scheme, and the three-man line will be anchored by Harrison, one of the best run-stoppers in the league. Tomlinson started all 16 games as a rookie and showed potential. Mauro would be a presumptive starter but is suspended for the first four games of season.

Upgrade? No. Trading Jason Pierre-Paul to the Buccaneers sent the best pass-rusher elsewhere, with no obvious replacement.

Starters: Olivier Vernon, Kareem Martin

Key reserves: Avery Moss, Romeo Okwara, Lorenzo Carter

Vernon transitions from defensive end to a two-point stance, a move that could help free him from massive offensive tackles and best-utilize his speed. Martin, signed from the Cardinals, knows Bettcher’s system and is a long-armed run-stopper.

Upgrade? Yes. Key here is how quickly Vernon adjusts to his new position and how quickly Carter develops, as he has freakish physical talent as a pass-rusher.

Starters: Alec Ogletree, B.J. Goodson

Key reserves: Mark Herzlich, Calvin Munson

Trade for Ogletree got the Giants off to a flying start as far as adding proven talent. Goodson played in just seven games in 2017 because of multiple ankle issues.

Upgrade? Yes. Ogletree is a game-changer for this defense and should immediately establish himself as the leader. Goodson must show he can stay on the field.

Starters: Janoris Jenkins, Eli Apple

Key reserves: William Gay, Donte Deayon, Teddy Williams, B.W. Webb, Curtis Riley

Jenkins was limited to nine games because of suspension (one game) and injuries, and is a lock-down corner when his body and mind are right. Apple regressed badly in his second season. Cutting Dominique Rodgers-
Cromartie means Gay or Deayon had better be able to handle the slot corner duties.

Upgrade? No. No one of great impact was added in free agency or the draft, and Apple is a huge wild card.

Starters: Landon Collins, Darian Thompson

Key reserves: Andrew Adams, Michael Thomas

Collins is the bell cow here but did not have the same success in 2017 he had in 2016 and is coming off a fractured forearm. This is the year of decision for Thompson after an uneven season as a first-time starter.

Upgrade? No. This position is largely unchanged.

A veteran will likely be added to challenge kicker Aldrick Rosas, who has a big leg but struggled through growing pains in his rookie year. Punter Riley Dixon was signed from the Broncos to replace Brad Wing. Zak DeOssie is back for a 12th season as the long snapper. Dwayne Harris was not re-signed and the return game roles are up for grabs.

Upgrade? No. This is a revamped unit and roles have yet to be defined.