Minnesota Vikings general manager Kwesi Adofo-Mensah and head coach Kevin O'Connell have a slew of decisions to make as they prepare for their third season making the key decisions for the team.

In many ways, this is the most important year of their partnership. They have had some success in their first two years, as the Vikings won the division two years ago and put a brief midseason run together in 2023 before they fell short of making it to the NFL playoffs.

While the 2023 season was a disappointment, the Vikings lost quarterback Kirk Cousins shortly before the midseason mark and superstar wideout Justin Jefferson missed seven games due to a hamstring injury. As a result, there were reasons that the Vikings were unable to follow up on the division championship won the previous year.

But, in the eyes of many observers, the Vikings cannot use that as an excuse. Injuries are a major part of life in the NFL, and good teams find a way to overcome injuries and bad breaks, and the Vikings were unable to do that.

Much more will be expected of the Vikings in 2024, and if they aren't successful, it will fall on the shoulders of Adofo-Mensah and O'Connell.

Biggest decisions will have to be made on Cousins, Jefferson and Danielle Hunter

The loss of Cousins hurt the Vikings badly last season, but they have to decided if the veteran quarterback is worth the investment to bring him back to the team. While he is an accurate passer who can read defenses and make big plays, he has not had consistent success when facing elite opponents.

A decision has to be made on his value to the the team. He is popular in the lockerroom, but a contract that pays him $30-35 million per season would probably be in order when it comes to retaining his services.

If they don't want to make the investment and decide to part company, the Vikings would almost certainly try to trade their quarterback rather than cut him. He has too much value to simply let go.

Jefferson is looking for a contract extension that would make him the highest paid receiver in the league. There is no doubt that the Vikings completely value his ability and contributions, and it seems as its just a matter of time before the two sides come to an agreement.

The third big name is pass rusher Danielle Hunter. He is the Vikings best defensive player and had a team-high and career-best 16.5 sacks last season.

Hunter is scheduled to have a cap hit of $14.9 million for the upcoming season, but he can also opt for free agency. That seems a likely decision because he should be able to get a more lucrative contract. The Vikings will try to keep him, but they can't expect him to take a “hometown” discount and will have to pony up and give him a huge payday if they want to keep him.

Vikings will likely part company with S Harrison Smith

When the team has to play Jefferson and Hunter, it has to find savings elsewhere. Smith has been a brilliant player for the Vikings throughout his 12 seasons with the team, but it doesn't seem likely that they will be able to keep him in the fold.

The Vikings can relieve themselves of an $11.4 million burden if they allow Smith to leave. He is a sharp player who knows exactly where his teammates should be situated, so the loss will hurt from that perspective.

However, salary cap issues and other priorities will make Smith a primary cut candidate.

Running back/return specialist Kene Nwangwu and backup quarterback Nick Mullens will be cut

The Vikings are scheduled to pay Nwangwu more than $1 million next season, and he does have the kind of speed that should allow him to break long plays in the kick return game. However, teams simply don't put the ball in play enough on kickoffs to make it worth the Vikings' while to keep him around for those purposes.

As a backup running back, Nwangwu has not learned how to position himself in the backfield to make a consistent contribution. He regularly lines up more than one yard deeper than the other Vikings running backs and rarely makes a positive contribution.

Mullens was given a chance to take over at quarterback after the Josh Dobbs experiment came to an end. Mullens showed guts and determination after he had an opportunity to play for the Vikings, but he did not protect the ball well enough and that hurt the Vikings badly in late-season losses to the Cincinnati Bengals and Detroit Lions.