The first roster cutdowns aren’t until after tomorrow’s game against the Giants, but Bill Parcells yesterday said he’s nearly formulated the entire Jets’ roster in his mind – though he’s open to having his mind changed.

“I’m at 79 players right now, but I’m really in the 50s mentally,” Parcells said. “I pretty much have decided a lot of things here. Now I’ll just see what happens.

“You always get to the point – and this has happened to me every year – where you say, ‘What am I worrying about cutting to 53 for? I can cut to 48 now.'”Then it changes,” Parcells went on. “Somebody shows you a little something more and you feel a little better about that guy.”

One of the players Parcells is hoping to feel better about is second-year TE Blake Spence, who hasn’t played any preseason games this summer because of a separated shoulder.

Now, with Spence back practicing, Parcells revealed yesterday that Spence, who had a huge blocked punt in the AFC Championship against Denver last January, has a “twinge” in his hamstring.

“I don’t know what I’m going to do wth him,” Parcells said. “It’s one thing after another with him. If you do something [like play him tomorrow] you set him back. If you don’t do somehting you don’t know what he can do.

“I’d like to look at Spence. He hasn’t been in a scrimmage, a special teams deal or a game yet, and that’s not good news. When he’s been able to practice, he does well. You get frustrated, and you say, ‘What am I worried about this for? I’ve got these 22 guys I’ve got to play.’

“But I haven’t been able to get all the guys I want to look at enough work to be able to look at them in some spots.” *In yesterday’s practice, LB James Farrior, who’s had a good camp, continued to share time with Roman Phifer with the first team, though it’s not known whether he’ll start, as he did last week.

P Tom Tupa, who’s going to be the No. 3 QB, took a particularly large amount of snaps yesterday, many of which were in the red zone. He’ll surely be used on some fake punt plays this season. *It looks as if Parcells is really trying to light a fire under second-year DE Dorian Boose, who’ll probably start his second consecutive pre-season game tomorrow. Boose has continued to work with first team in practice, ahead of incumbent Rick Lyle.”We’re putting a little pressure on him,” Parcells said of Boose. “[Defensive line coach] Romeo [Crennel] is on him hard. I’m on him a little bit myself.”