This is their most pressing need.
As great as Eli Manning was both in the regular season and in the playoffs, he was also prone to getting sacked, including 11 times in the postseason alone.
If the team wants Eli to continue being an effective quarterback, they need to prevent him from getting hit so often. Thus, an offensive tackle is sorely needed.
However, as the 32nd pick, their top choice may be be a bit limited.
Mike Adams from Ohio State could be a possibility, but after his poor showing at the NFL Combine, I'm not sure he would be a great pick.
Instead, they could go with two options:
1.) Trade up for Jonathan Martin from Stanford.
It's a bit of risk and would cost them a bit, in terms of picks (and possibly players), but if they're looking for a high-quality tackle without going at the very top of the board, Martin would be their best bet.
He's got both the size and the quickness to cover a relatively wide range against bull rushers and inside blitzes. He also possesses a strong work ethic and high IQ, which is always nice to have.
The only problem his strength is average when it comes to moving defenders into the trenches, so if they do somehow draft him, it will need to be addressed in camp.
2.) Take a chance on the 32nd pick/wait in the second round and pick Zebrie Sanders from Florida State.
Though CBS Sports has him projected in the middle of the second round, Sanders is talented in his own right.
Unlike Martin, Sanders has played at both left and right tackle positions, so he can be used to replace Kareem McKenzie or Will Beatty, provided he does well in training camp.
He had the fifth-best grade of all tackles at the NFL Combine (85.0) and has showcased a little bit of everything in his collegiate career: speed, strength, intelligence, etc.
He has also been very durable, playing in every game during his three years with the Seminoles.
I'm more in favor of the latter, because they can get a quality player without having to give much in return.