Mike T. I didn’t see Matsui’s name in your list.  Is he your DH or will he be traded?  I opt to trade him.  Remember Branch “Trade a guy a year too early rather than a year too late” Rickey.  Matsui still has value but is definitely on the down slide.  Get rid of him while you can.  I know that we are giving up 100 rbi, but the Yankees scored 950 runs this year and went nowhere.  I’d concentrate on improving the pitching. As for Giambi, I see no value in keeping him on the team, even if you have to pick up his entire salary.  He is taking up a valuable roster spot and should be replaced with a kid  who makes the league minimum and can play first.  I’d rather see Duncan and Phillips on the team than Giambi.  There are two certainties for 2008 – I will pay taxes and Giambi will be hurt for much of the season.  Get rid of him.  Kill him if you have to. (John B. I put that in there for you)