NFL

Buccaneers emerge as top suitor for Jets’ Revis

The Jets did not make any splashy moves on the first day of free agency. The question now is: Will they make the biggest splash of the week by trading star cornerback Darrelle Revis?

Multiple reports yesterday said the Buccaneers are the leading candidate to make a deal with the Jets for Revis and a deal could be getting closer. Tampa Bay makes sense because it has more than $30 million in cap space, a need at cornerback and some familiarity with Revis and his agents. The Eagles also are reportedly interested.

The deal is still a very complicated one, and it’s hard to imagine it will come together quickly, but the Jets are motivated to trade their best player, according to a source. There are several hurdles to clear to make a trade, though.

There has been no contact with Revis’ agents yet, according to sources, something that is going to have to happen for the team trading for Revis to figure out a contract extension. There is little chance a team would make a deal for Revis without having him under contract beyond this season. It is possible the Jets will wait to agree on terms of a trade before bringing the agents into the fold.

Whatever team trades for Revis also is going to have to be comfortable that he is going to fully recover from his October left knee surgery, something no one can guarantee. If not, the Jets will not receive full value for their top commodity.

The Jets also made some maneuvers yesterday to clear salary cap space, something they will need if they deal Revis. If they trade him, they will get an additional $3 million cap charge.

The team agreed to a restructured contract with wide receiver Santonio Holmes, according to a source. According to NFLPA records, Holmes’ salary went from $11 million to $7.5 million this year. The Jets also re-worked cornerback Antonio Cromartie’s deal, according to NFLPA records. His base salary went from $7 million to $840,000, meaning that money was converted to a prorated signing bonus that can be spread over the next two year’s salary cap.

General manager John Idzik also parted ways with longtime nose tackle Sione Po’uha, releasing the veteran to gain $3.8 million in cap room, according to a source.

The team has an estimated $16 million in cap space now.

Idzik faces a difficult decision on Revis. The team wants to move him, according to sources, but also knows they can’t mess this one up so Idzik will not rush into a deal. Revis is expected to draw a first-round draft pick as well as one or two more picks, depending on the rounds.

The Buccaneers hold the 13th pick in next month’s draft. They also have $32 million in cap space and special teams coach Dave Wannstedt was Revis’ college coach at Pittsburgh. Buccaneers GM Mark Dominik also has dealt successfully with Revis’ agents Neil Schwartz and Jonathan Feinsod on a deal for wide receiver Vincent Jackson. Idzik also worked with Dominik for several years with the Bucs in the late 1990s and early 2000s.

The moves to clear cap space by the Jets could be unrelated to Revis. They need the money to sign some free agents and their draft picks. Nevertheless, if they were gearing up to make a move with Revis it was a prerequisite to clear some cap room.

The Jets had been working with Holmes to re-do his deal for a few weeks. Holmes was scheduled to earn $11 million in base salary, with $7.5 million guaranteed in 2013. Holmes is coming off foot surgery, and the team may have been tempted to cut him. But he is one of the few explosive players left on their roster and would have carried an $11.25 million charge in dead money if they released him.

Po’uha has been with the Jets since getting drafted in the third round in 2005. He emerged as a starter in 2009 for the Jets an became a force in the middle of coach Rex Ryan’s 3-4 defense. He signed a three-year, $15 million contract before last season but injured his back in training camp. That forced him to miss four games and limited his effectiveness when he was on the field.

brian.costello@nypost.com