The NFL’s new year officially kicked off Wednesday, two days after teams began spending big money in free agency.

Here are some of the winners and losers so far:

WINNERS:

Washington Commanders

The Commanders made two major moves through trades, acquiring star wide receiver Deebo Samuel and five-time Pro Bowl left tackle Laremy Tunsil to surround Jayden Daniels with even more talent on a team that reached the NFC championship game. They added defensive tackle Javon Kinlaw, cornerback Jonathan Jones and defensive tackle Eddie Goldman.

Chicago Bears

After Caleb Williams was sacked a league-high 68 times, the Bears overhauled their offensive line. They acquired All-Pro left guard Joe Thuney and guard Jonah Jackson in trades before signing center Drew Dalman.

New England Patriots

New coach Mike Vrabel has plenty of new players to help a defense that finished in the bottom third last season. The Patriots gave defensive tackle Milton Williams a $104 million deal, adding the Super Bowl star along with edge rusher Harold Landry, linebacker Robert Spillane and cornerback Carlton Davis.

Minnesota Vikings

Despite letting quarterback Sam Darnold walk away, the Vikings end up on the winning side because they bolstered both lines, adding center Ryan Kelly and guard Will Fries, and defensive tackles Jonathan Allen and Javon Hargrave. Minnesota also retained cornerback Byron Murphy, signed cornerback Isaiah Rodgers and special teams ace Tavierre Thomas.

Tampa Bay Buccaneers

Star receiver Chris Godwin gave the Buccaneers a hometown discount to stay in Tampa Bay, to continue to play alongside Mike Evans and catch passes from Baker Mayfield. They landed edge rusher Haason Reddick in a low-risk, high-reward move, giving a two-time Pro Bowl selection coming off a holdout-marred season a one-year, $14 million deal.

LOSERS:

Dallas Cowboys

America’s Team are the bargain shoppers of the NFL. Greg Hardy was the last free agent from another team who received more than $5 million in average annual salary. That was in 2015. Now, $5 million is backup QB money. The Cowboys did spend $80 million to retain defensive tackle Osa Odighizuwa on a four-year deal. They also re-signed wide receiver/return specialist KaVontae Turpin and safety Markquese Bell. Dallas added a few players from other teams, signing running back Javonte Williams, guard Robert Jones and defensive tackle Solomon Thomas. Linebacker Kenneth Murray Jr. and cornerback Kaiir Elam were acquired in trades, bolstering the defense.

Philadelphia Eagles

The Super Bowl champions lost several key players on a defense that ranked No. 1 last season and smothered Patrick Mahomes in the biggest game. Williams and edge rusher Josh Sweat, who combined for 4 1/2 sacks on Mahomes, got significant deals from other teams. Cornerback Darius Slay was released and safety C.J. Gardner-Johnson was traded. The Eagles also lost Rodgers, running back Kenneth Gainwell and traded backup quarterback Kenny Pickett. Philadelphia’s biggest move was retaining All-Pro linebacker Zack Baun.

San Francisco 49ers

The 2023 NFC champions have plenty of holes to fill after trading Samuel and losing several key players, including guard Aaron Banks, safety Talanoa Hufanga, cornerback Charvarius Ward and linebacker Dre Greenlaw. They released Hargrave, defensive tackle Maliek Collins, defensive end Leonard Floyd and nine-time Pro Bowl fullback Kyle Juszczyk.

Houston Texans

Protecting C.J. Stroud was a problem last year but the Texans traded their best lineman, shipping Tunsil to the Commanders. They cut guard Shaq Mason and traded away another starter, sending Green to the Eagles.

New York Giants

The Giants appear on this list only because they still don’t have a quarterback, though everyone is waiting on Aaron Rodgers to make a decision.

They could end up with Russell Wilson, another veteran or a rookie in the first round of the draft next month.