Bill Madden has this piece at the Daily News about the Yankees’ (and Mets’) chances of getting the players they most covet.

The Mets need a closer and they are going after Francisco Rodriguez while everyone in Yankee-land knows the Yankees are going hard after CC Sabathia.

Here’s what Madden says:

In the Yankees’ and Mets’ cases, they have to feel the odds are with them in filling their biggest needs. The Yankees are betting 140 million-to-one on landing CC Sabathia – that would be their $140 million offer against only one other suitor, the Milwaukee Brewers, who don’t have the financial means to even approach that number.

Why Sabathia hasn’t taken the most money ever offered a pitcher is a clear indication he’s still holding out hope for a West Coast team to step up to the plate. Maybe the Angels go there if they strike out in their efforts to retain first baseman Mark Teixeira, who is also being strongly pursued by the Red Sox.

Money talks in Vegas and Yankees’ GM Brian Cashman should get his man, although Sabathia alone does not figure to be nearly enough to put the Yankees back on a postseason par with the Rays and Red Sox in the AL East. They’re going to need another 200-inning starter and a center fielder.

And given the stiff competition for Derek Lowe and A.J. Burnett and apparent dearth of quality center fielders – sorry, but we don’t put the Brewers’ Mike Cameron in that category,  being that he still strikes out three times as much as he walks despite his 25 homers last season – Cashman has his work cut out.

Madden makes some valid points here, as Sabathia has clearly indicated over the last few weeks, he’s waiting for more offers. No one will come close to the Yankees, seriously. But there’s a chance Sabathia could take an offer that has less money if it’s convenient enough for him. I’d guess he’d take  a $115-120 million offer from a West Coast team. That means he’d leave $20 million-plus on the table, but that’s pretty much apparent shall a West Coast team pony up that much.

If Sabathia falls through, I’ve already said numerous times on this blog that the Yankees will go after Teixeira and other free agent pitchers. They figure to get a battle from the Angels and Red Sox over Teixeira and a fight from the Braves over Burnett.