Top needs.
In my opinion, they are:
1 ) A new head coach. Enough incompetence on game day, drama, and diva's
2 ) A 3 down inside linebacker who can tackle, run, and cover. ( First round pick spent here )
3 ) A better 2nd cornerback to start over Sensebaugh. Since starting corners cost a lot in free agency, a 1st, 2nd or 3rd round pick should be spent here.
4 ) A starting wide receiver if/when Brown is traded ( Draft or free agency )
5 ) A ball-hawking free safety to replace Davis ( Draft )
6 ) An long term upgrade from Bud Dupree at OLB
7 ) A new kicker, you could argue this need is higher, but to obtain one will not cost much. ( Late round pick or free agency )
8 ) Depth on OL if Foster and Gilbert are out. ( free agency or mid round draft pick ). My guess is Finney stays, Foster leaves, and Gilbert is cut.
9 ) An impact DT/NT ( I prefer a mid-round pick on an upside guy )
10 ) A better punter / kick return man.