Note: I'm awful with pics and graphs so I don't have anything to make it colorful. Long time reader (Ok, a little over a year.) First time poster, so be gentle. I do not believe in a traditional closer. I believe in relief aces and that if the bases are loaded in the 7th inning in close game, if my starter is no longer able to pitch, I want my best pitcher in to keep the game going, and not Luis Ayala or Jorge Julio. However, for the sake of the future of the payroll and opening up holes for future moves, the acquisition of one will be vital for my plan.

I'll start with the arbitration offers, which will be offered to Angel Pagan (4.7), Mike Pelfrey(5), and Manny Acosta(1). 

With that out of the way, Reyes becomes my next focus. 5 years, 100 million, in which he will most likely decline and sign else where. I can't justify a sixth year to a player, basically because I don't believe in any deal for any player exceeding 5 years. That's roughly 1/4 of a players career. A lot can change, especially after the age of 30. 

That leaves me with an infield of Ike Davis(.4), Daniel Murphy(.4), Ruben Tejada(.4), and David Wright(15.3). I'm not entirely happy with it, but I'll live with it. (16.5M committed)

Next we move to OF. Jason Bay I believe still has value, especially when it comes to other teams albatross contracts. Without Jose Reyes on the payroll, we are now able to take on a contract if necessary. 

I propose a trade of Jason Bay and Mike Pelfrey, clearing 23.1M, in exchange for AJ Burnett(16.5 through 13) and Rafael Soriano (11M in '12, 14Min '14).

I believe this trade works on multiple reasons. Yes, it adds two bad contracts to a team that doesn't need anymore, however, Burnett and Bay's contract basically cancel out, without having to worry about Bay's vesting option. Guaranteeing us only 2 years. Not to mention, we add a quality not great starter who can replace Pelfrey's mediocre innings with his own mediocre innings. In Soriano, we guarantee him the closer role. I believe this works in our favor as he can opt out at the end of season. A strong season closing and I have every reason to believe that he opts out of the 14 million dollar option, looking for more guaranteed money and years on the open market. 

The Yankees will do this as it will open up some short term payroll for them to make some moves, and even with an OF log jam, Swisher has a very tradeable contract and along with Pelfrey I believe they can use them to trade for a better pitcher than Burnett?Pelfrey. Bay moves into LF at Yankee stadium. The Yankees will trade Soriano because they want out of his 25 million he is due over the next two years. He will not opt out of 14 million if he is not closing (my own belief) and the Yankees appear to have a log jam of relievers and a closer of the future in Robertson. 

A current OF of Pagan (5M) and Duda (.4)

Now onto the FA signings.

David DeJesus (2 yrs, 12 million)

Aaron Harang (1 yr, 4 mil)

Ryan Doumit (1yr, 3M)

Ronny Cedeno (1yr, 2M)

Felix Pie (1yr, 1.5M)

Takashi Saito(1yr, 2.5M)

Mike Gonzalez (1yr, 4)

Minor league invites

Willis, Sheets, Harden, Webb, Milton Bradley

Lineup

Thole (.4)

Davis(.4)

Murphy(.4)

Tejada(.4)

Wright(15.3)

DeJesus(5)

Pagan(5)

Duda(.4)

Bench

Doumit (3)

Cedeno(2)

Pie(1.5)

Turner(.4)

Evans(.4)

Pitching

Santana(24)

Burnett(16.5)

Niese(.5)

Dickey(4.8)

Harang(4)

Relief

Soriano(11)

Parnell(.4)

Saito(2.5)

Acosta(1)

Byrdak(1.2est)

Gonzalez(4)

Carrasco(1.2) Hope for a bounce back, if not, released and next guy in line gets a shot. 

2011 totals: 104.2 Million