Yankees shouldn't have to budge off their reported three-year, $45 million offer to Derek Jeter  —  Alex Rodriguez's contract is the real benchmark from Derek Jeter's standpoint in this negotiation.  But the circumstances of A-Rod's deal - dumb as it was - were vastly different than these.

Following the paper trail  —  Which teams have money to burn this winter?  It's not just the usual suspects  —  ESPN.com  —  Follow the money.  —  If your dad never gave you that advice, there's an excellent chance your wife is at the mall, maxing out your credit cards as we speak.

K. Matsui returns to Japan with Rakuten Eagles  —  Kazuo Matsui has signed a contract with the Rakuten Eagles of Nippon Professional Baseball in Japan, effectively ending his seven-year stint in the Major Leagues, the Associated Press reported on Thursday.  —  The second baseman arrived …

Resume says yes, but will Bagwell make Hall?  —  Lifelong Astros slugging first baseman on ballot for first time … HOUSTON — While Jeff Bagwell doesn't expect to get voted into the Hall of Fame in his first year on the ballot and he swears he doesn't care if he ever makes it …

Former Phillies pitcher Tom Underwood dies at 56  —  Former Phillies lefthander Tom Underwood died Monday of pancreatic cancer, according to his hometown newspaper, the Kokomo (Ind.) Tribune.  —  He was 56.  He died in West Palm Beach, Fla., according to the paper.

Tsuyoshi Nishioka posting bid accepted  —  TOKYO — Tsuyoshi Nishioka has moved a step closer to playing Major League Baseball after his Japanese team said it accepted a bid for the 26-year-old infielder.  —  The Chiba Lotte Marines announced Friday that a team from the U.S. major leagues …

Mets' offseason priorities include finding back-end starters and backup catcher, deciding on Minaya  —  Dillon Gee is the best internal option to fill the Mets' need for back-end starting pitching.  The club is hoping the righthander, who impressed in a September callup, can lock up a rotation spot.