OK, bumping this, as I have some overarching thoughts. Currently under contract:
C: McCann
1B: Teixeira
2B: (Refsnyder)
SS: Ryan
3B: Prado
OF: Gardner, Ellsbury, Beltran
DH: A-Rod
SP: Tanaka, Pineda, Sabathia, Greene, Phelps, Warren (?)
RP: Warren (?), Whitley, Jose Ramirez?, Lindgren?, Kelley, Betances.
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So attacking this logically (which may have no overlap with actual NY thinking), I wouldn't make another massive investment in a SP like Lester/Scherzer/Shields. I would try to keep all of the following:
Headley (this blocks Refsnyder if everyone is healthy, but everyone is never healthy)
McCarthy (this lets them bump Phelps to long guy and keep Warren in the pen)
Drew (although based on this year, he's a minimal upgrade on Ryan, but hopefully he'll be cheap at least)
And I'd go after Andrew Miller and try to keep Robertson. If the back of the pen was those two and Betances, that gives Girardi a ridiculous amount of options. If they could do all of that, they would have this team:
C: McCann, Cervelli/Murphy
1B: Teixeira
2B: Prado (Refsnyder in AAA)
SS: Drew, Ryan
3B: Headley
OF: Gardner, Ellsbury, Beltran
DH: A-Rod
That leaves two spots for another OF and a backup 1B.
SP: Tanaka, Pineda, Sabathia, McCarthy, Greene
RP: Phelps, Warren, Lindgren, Kelley, Miller, Betances, Robertson.