The Facts: The Giants are finalizing a trade to acquire Waller from the Raiders, according to multiple reports.

Diehards Line:The Giants are sending a third-round pick (No. 100) to Las Vegas for the star tight end. In fact, that's the pick the Giants got from Kansas City in return for Kadarius Toney. So it's essentially a Toney for Waller trade in New York. ... A more detailed version of this story is now available HERE.