I am really not that good at this, but will give it a try.

Our current guys are

C- Thole - $440,000

1B- Ike Davis- $440,000

2B Murphy/Turner- $440,000 each

3B- David Wright- $14,000,000

SS- Jose Reyes- $11,000,000

LF- Jason Bay- $16,000,000

CF- Pagan- guess $3,500,000

RF- Carlos Beltran- $18,500,000

bench

2B Turner/Murphy $440,000

OF Lucas Duda $440,000

1B/3B/OF Nick Evans $440,000

C-

OF-

Starters

IR-Johan- $22,000,000

SP Mike Pelfrey- $4,000,000

SP- RA Dickey- $2,500,000

SP- Jon Niese- $440,000

SP- Gee- $440,000

SP- Misch $440,000

Relief

Closer-K-Rod- $11,000,000

8th inning-Bobby Parnell- $440,000

RP-Igarashi- $1,750,000

RP-O'Connor- $500,000

RP-

RP-

Wasted $$$

Ollie Perez- $12,000,000

Luis Castillo- $6,000,000

GMJ- $1,000,000

I think $128,150,000

So here is my plan:

1)Trade Francisco Rodriquez to the Los Angeles Dodgers for Jonathon Broxton($7,000,000) and eat $2,000,000 of his salary  it to make it $9,000,000 for Broxton. = 0 net gain $$$

2) Trade Misch, Murphy, Tobi Stoner and another minor leaguer, say Allen to the Toronto Blue Jays for  SP-Shaun Marcum (Arb-$1,500,000) and  IF-Jon MacDonald(arb$1,250,000)- $880,000 for $2,750,000= +$1,870,000

3) Trade Mike Pelfrey ($4MM), McDonald($1.25MM), and Igarashi($1.75MM) to the Orioles for Brian Roberts($10MM)and LHP-Mike Gonzalez ($6MM). +9,000,000

4) Sign OF-Matt Diaz at $1,500,000

5)sign Russel Martin at $1,500,000

6) Jon Rauch at $2,500,000/2yrs

7) Okajima at $2,000,000 

8) Jeff Francis at $3,000,000 for 2011, and $5,000,000 for 2011 if he pitches 150 IP

All move= + $18,370,000

Total+ $146,520,000

Line up

SS-Reyes, 2B Roberts, CF Beltran, 3B Wright, 1B Davis, LF Bay, RF Pagan, C- Thole

Bench- 2B Turner, OF Duda, 1B/3B/OF Evans, OFDiaz, C Martin

SP- Dickey, Marcum, Niese, Francis, Gee

Closer- Broxton

RP- Rauch, Parnell, Gonzalez, Okajima, O'Connor

that is 24 and leaves me room to all up or sign another long RP or PH/PR as needed. I would prefer to have someone on the bench as a PH/PR with good speed. When Johan comes back someone becomes the long reliever. 25th guy usually yo-yos between the minors and majors. Maybe Jesus Feliciano or Tejada.