Defensive end Justin Tuck is having a resurgent season for the Giants, quite possibly his best since his Pro Bowl campaign in 2010.

His four-sack performance in Sunday night’s 24-17 victory over the Washington Redskins vaulted him into the league’s top 30, tied with the likes of Michael Bennett, Chris Long, Julius Peppers, Cameron Wake and Osi Umenyiora with 6½ sacks.

So, it’s no surprise that, at age 30, with two Super Bowl titles under his belt, Tuck doesn’t think he’s even close to hanging it up. He will be one of the Giants’ biggest names slated to hit free agency in the offseason, along with receiver Hakeem Nicks.

Tuck would love to come back to the Giants but understands the business side of the game. Regardless, he plans to play in the NFL next season and beyond.

"Oh, I’m definitely not retiring. I definitely will continue to play," Tuck said yesterday at a Manhattan Subway restaurant, where he made sandwiches for the chain’s customer appreciation month.

"My body feels great. I definitely have a huge passion for the game, and we’ll see where everything stacks up at the end of the year."

Tuck, who provided lunch to the FDNY and handed out random gift cards across the city, told The Star-Ledger yesterday he will withhold any contract negotiations until the end of the season in order to keep his focus on football.

According to multiple people briefed on the matter, the Giants have not reached out to him this season. In the past, the team has locked up some of its impending free agents before the end of the season.

Those people requested anonymity in order to speak freely.

Wide receiver Victor Cruz said his agents engaged in talks with the team last fall before a lengthy negotiating period that lasted all summer.

When it comes to Tuck, though, this is not a surprise. The Giants could finish with their first losing season in nearly a decade. Their salary cap situation, heading into next year, will merit a thorough examination of all positions.

When asked if he’d like to end up back in New Jersey, Tuck said: "Sure I would, but it’s a business, and I understand that part of it. Obviously, the Giants are going to approach it as a business and I’m going to do the same."