Joel Sherman has this article at the Post about how much the Yankees actually are spending this year in terms of salary with all of the positions covered. Ramiro Pena became the 40th man on the roster and depending on how long he is in the big leagues, it will not have a significant impact on comparing payroll from 2008 and this year’s new payroll.

The team had a total payroll of $209,081,577 in 2008 (source) and spent a lot of money to land the Big Three Free Agents this winter.

Sherman ran the Opening Day numbers yesterday. The Yanks’ total payroll clocks in at $207,461,739, a good $1.6 million less than last year.

Basically, the Yankees managed to break even on the payroll while filling holes and making the team better than it was last year. Owners who whine about the Yankees’ spending should shut up. The Yankees are spending wisely. They replaced what they lost from the books and did not sacrifice any young players like they would have in a possible Johan Santana deal from 2008.

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