It's a four-year, $37.5 million deal that includes $23 million fully guaranteed, a source told ESPN's Adam Schefter.
Editor's Picks Sources: Giants committed to keeping Eli in 2019 Eli Manning, scheduled to earn an $11.5 million salary, a $500,000 workout bonus and a $5 million roster bonus if he is still on the roster at 4 p.m.
The Giants traded Beckham to the Cleveland Browns on Wednesday in a blockbuster deal that shook the league.
Looking for an offensive jolt, the Philadelphia Eagles acquired Tate from the Detroit Lions at the trade deadline in late October for a third-round pick.
Tate finished with 74 catches for 795 yards and four touchdowns in 15 games with the Lions and Eagles last season, and he also contributed on special teams as a punt returner.