From the Giants' Web Site.

Accorsi: "I look at the draft and the offseason in one package. I think we filled needs. I really think that after the second round you can't give up ground on grades, but all things being equal you need to address needs. I don't think you should be addressing needs in the first and second rounds. If the need and grade match, then great.

"The grade was so outstanding in the first round. I'm not one who is married to the intricate tenths of a point on a board grade. But if you don't respect the board when there is a significant difference, then why have scouts? Because that is not a lottery number up there. That is a number that is an accumulation of all that work that they have done. That grade was earned and Kiwanuka was by far the best player there. So we picked him. In the second round it was the grade because he was a first-round consideration and we needed another receiver.

Basically, go with talent (draft grade) early, need late (but only if you're not disrespecting the draft grade). The Q and A is a pretty good read.