ESPN's Adam Schefter reports the Giants "are expected to request permission to speak with" Flores, which is "procedural" as Flores is still under contract with the Dolphins, despite being fired earlier this month.
Schefter reports Flores, a Brooklyn native, is "high" on the Giants' list of head coaching candidates, which also includes former Atlanta Falcons head coach and current Dallas Cowboys defensive coordinator Dan Quinn and Buffalo Bills offensive coordinator Brian Daboll, among others.
The Dolphins announced their decision to part ways with Flores after three seasons on January 13 in arguably the most surprising of the recent coaching firings.
"I made a decision today to part ways with Brian Flores," said team owner Stephen Ross a news release shared to their official website. "After evaluating where we are as an organization and what we need going forward to improve, I determined that key dynamics of our football organization weren't functioning at a level I want it to be and felt that this decision was in the best interest of the Miami Dolphins. I believe we have a talented young roster in place and have the opportunity to be much better in 2022. I want to thank Brian for his hard work and wish him nothing but the best in his future."
Flores took over as Miami's head coach in 2019 after spending 11 seasons as an assistant under Bill Belichick with the New England Patriots, which included winning four Super Bowl championships (XXXIX, XLIX, LI and LIII).
The 40-year-old went 24-25 during three seasons with the Dolphins, but appeared to be gaining momentum.
Miami finished the 2021 season with a 9-8 record having won eight of his last nine games following a disappointing 1-7 start.
The Giants fired former head coach Joe Judge on January 11 after two seasons, both of which ended with losing records, including a 6-10 finish (second in NFC East) in 2020 and a 4-13 season in 2021 (last in NFC East), combined for a .303 winning percentage.