The San Francisco Giants have money to spend this offseason and various rumors have associated them with some of this year's top free agents. Outfielder Justin Upton is one of them, and such speculation makes a lot of sense since the Giants are in need of a young left fielder.

Earlier this offseason in our "Top Three Destinations" series, we had the Giants at No. 2 for Upton. San Francisco has been reportedly eyeing Upton in free agency, but it's also been reported that they hope to add a high-profile starting pitcher, which could change their other free agent plans due to the rising cost of such players.

However, there are a lot of second-tier starters that likely pique San Francisco's interest. Signing one may help them land an expensive player such as Upton, since it'd be difficult to add two $100 million contract to an already crowded payroll.

"The San Francisco Giants have made signing an elite starting pitcher and a right-handed-hitting left fielder as their top two priorities this offseason," writes ESPN Insider Jim Bowden. "While there's a chance they fail to land that elite starter, I don't see them missing out on Upton, who has long been a favorite of Giants manager Bruce Bochy. Upton would fit in nicely in left field and in the middle of the Giants' lineup."

"I've heard plenty of speculation that the Giants make a good fit for Upton, though it's possible they'll put their resources toward pitching," adds Tim Dierkes of MLBTradeRumors.com.

If he's truly a favorite of Bochy's, that will go a long way in the Giants' free agency plans. Upton just turned 28 in August and while he had a down year for his standards (.251/.336/.454 with 85 runs scored, 26 home runs, 81 RBI and 19 stolen bases), he's still among the best outfielders in the MLB and would be a tremendous complement to fellow sluggers Buster Posey, Hunter Pence, Brandon Crawford and Brandon Belt.

San Francisco declined the options of outfielders Marlon Byrd and Nori Aoki this offseason and will have outfielders Angel Pagan and Gregor Blanco hit free agency after 2016. There's clearly a long-term need out there and Upton would provide formidable stability on both the offensive and defensive sides of the ball.

Additionally, the Giants will have over $50 million come off the books next offseason.

Bowden and Jon Heyman of CBS Sports predict Upton will land a seven-year, $161 million deal while Dierkes believes he'll get $147 million over that same time period. The Giants can backload the deal so they aren't bombarded with multiple long-term deals (Posey, Pence, Crawford and Matt Cain) all at once. (Remember, Upton will also cost whatever team that signs him their first-round draft pick because he rejected the qualifying offer from the San Diego Padres.)

With the Winter Meetings approaching next week, the Giants could be poised to make a run at Upton and position themselves for another World Series run in 2016.