Unrestricted free agent Assante Samuel will certainly command big money to remain a Patriot.

the Providence Journal / Bob Breidenbach

Nearly three full days have passed since the completely unexpected (at least in the way it happened) end to the New England Patriots’ 2006 season.

The what-ifs — what if Troy Brown hadn’t been flagged for offensive pass interference, effectively killing the Pats’ chance to go up 28-3 in the second quarter? What if they had been able to get a first down on their penultimate possession? This second-guessing will continue for weeks, if not months.

But Bill Belichick will be moving forward very soon, looking at what needs to be done for the 2007 season.

There’s a lot of work to do.

One of the amazing things about New England’s run since the turn of the millennium has been Belichick’s and Scott Pioli’s ability to keep things going despite a high rate of turnover. Only 10 players on the roster this morning were there the day the team won its first Super Bowl title on Feb. 3, 2002, yet they were arguably one play away from getting back to the big game on Sunday.

Yet, for all the personnel changes the Patriots have endured over the last six years, it appears that there are even more than usual on the horizon this offseason.

New England has a laundry list of players that qualify for varying stages of free agency, including 14 players who are unrestricted free agents, players with four or more years of service whose contracts will soon expire and can sign with any team.

Those players are cornerbacks Asante Samuel and Ray Mickens, tight end Daniel Graham, linebackers Tully Banta-Cain, Don Davis, Barry Gardner and Junior Seau, utility man Troy Brown, fullbacks Heath Evans and Patrick Pass, special-teamer Larry Izzo, quarterback Vinny Testaverde, and punters Todd Sauerbrun and Ken Walter.

As of March 1, the contracts of all these players expire, and the free-agency period begins the next day.

Samuel, whose career-best 10 interceptions tied for the league lead, played himself into a bigger contract with each passing week in the postseason, taking two interceptions back for touchdowns.

New England and Samuels’ agent, Alonzo Shavers, tabled their discussions midway through the season.

Though the Patriots could designate Samuel as their franchise player and pay him at least the average of what the top-five players at his position receive, they have franchised just one player since Belichick took over in 2000.

That player? Adam Vinatieri. And the franchise contract for a kicker isn’t nearly what it would be for a corner. Last year, the number for corners was more than $7 million.

The idea has been floated that Graham, arguably one of the best blocking tight ends in the game today, could be the player that gets franchised. If a team franchises a player, he must accept the one-year guaranteed tender, and signs point to Graham wanting out of New England.

Seau — he turned 38 last Friday — was effective in his 10 games before breaking his arm, and has said he wants to come back next season, though he did not specify that he wants to come back to the Pats.

Banta-Cain is 26 and has four years in Belichick’s defensive system, but he lost his starting spot for the Indianapolis game after struggling the week before against San Diego.

New England has four players that are restricted free agents: offensive linemen Billy Yates and Gene Mruczkowski, corner Randall Gay and safety Rashad Baker. These players can sign offer sheets with other teams, but as long as the Patriots match the offer within seven days, they remain with New England.

The team also has eight players who are exclusive-rights free agents: linebackers Eric Alexander and Corey Mays, offensive lineman Wesley Britt, defensive lineman Mike Wright, corners Antwain Spann and Earl Charles, and receivers Bam Childress and Kelvin Kight.

The Patriots have until March 1 to make an offer to these players (who have less than three years of service) or they become unrestricted free agents.

smanza@projo.com