I saved the New York Yankees for last because I thought they would be the most fun. The Yankees, almost definatly going to miss the playoffs for the first time in 13 years, are going to have a major spending spree to get back there in 2009. It’s also their first year in the new Yankee Stadium. They have a ton of money to spend and are likely to spend most of it if not all of it. First off, they need to fix their pitching. Both relief and starting pitching are needs. They also need to add a bat. This bat could come from almost any position. Pitching is what they need to get to first, however. CC Sabathia is at the top of their list. They are likely to offer CC the biggest contract a starter has ever gotten, and Sabathia will likely take it. That solidifies the #1 spot and Chien-Ming Wang is a very good #2. They also need to make a second signing after CC. They could go after AJ Burnett, or just stick with resigning Mike Mussina. I think the latter is more likely. If they could sport a rotation of CC Sabathia, Chien-Ming Wang, Joba Chamberlain, Mike Mussina/AJ Burnett, Phil Hughes, this team would be back in October next year. Andy Pettitte could also be resigned if they miss out on Mussina and Burnett. That isn’t likely, however. Or if the Yankees trade Hughes. That isn’t likely either. It would be smart of them to sign an injury risk or a swing man because the rotation has a lot of injury prone players like Wang, Joba, and Hughes. Now, they need to address the bullpen. Damaso Marte’s option should be declined. They need to get a better lefty reliever like Will Ohman, as well as another reliever like Chad Durbin. After that comes the hitter they need. They will go after Mark Teixera, but both he and Sabathia are unlikely. They could look to resign Pudge Rodriguez and shift Jorge Posada to first base. If they feel Posada can handle catcher they could resign Bobby Abreu to play right field and put Xavier Nady at first base. They could bring back both Abreu and Pudge and then trade Hideki Matsui. It has been said that Robinson Cano could be moved in the right deal, and then they could sign Orlando Hudson to replace him. I don’t like this because Cano is just having an off year. Last year and in 2006, he was better than Hudson. Cano would have to bring in something awefully good to trade him. Jason Giambi could be resigned, also. I would rather have Abreu, however, because it improves the defense with Nady at first instead of Giambi. One guy I think is likely to be traded is Ian Kennedy. Maybe he could fetch a decent reliever or a could be part of a package deal with Hughes or Cano for a big hitter like Ryan Howard or Prince Fielder. Bengie Molina could also be aquired if they missed out on resigning Pudge. The Yankees are a team likely to make a lot of noise this offseason, especially on pitching.