"The Yankees claim they have just a small amount of money left to spend this offseason, but yet they retain big plans on how they want to use it.

The perception has been that the Yankees have less than $2 million to sign a lefty-swinging designated hitter with free agents Eric Chavez, Johnny Damon, Raul Ibanez and Hideki Matsui forming the field. Nevertheless, what the Yankees want to do most is sign Chavez and one of the DH types.

Owner Hal Steinbrenner already has expanded his budget once this offseason to allow the signing of Hiroki Kuroda. He has yet to say the Yankees can do so again in order to sign even one additional player, much less two. This is why the Yankees are quietly — but diligently — still working to trade A.J. Burnett."