Such a salary would make Beckham the top earner among receivers in the league, surpassing the $17 million Pittsburgh Steelers star Antonio Brown is set to take home in 2018.
Related: Beckham doesn't want to wait much longer for new contract
Beckham is entering the fifth and final year of his rookie contract, but the Giants could use the franchise tag on him in the absence of a long-term contract before he hits free agency.
The 25-year-old went over 1,300 yards receiving with double-digit touchdowns in each of his first three campaigns before a fractured ankle ended his fourth season after just four contests.
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