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.

Twins Win Bidding For Nishioka  —  The Twins won the bidding for Japanese infielder Tsuyoshi Nishioka, according to Joe Christensen of the Minneapolis Star-Tribune.  Christensen hears that the Twins won with a $5MM bid, but a source estimated to Ken Rosenthal of FOX Sports that the Twins bid roughly $5.3MM (Twitter link).

Innings-eater Garland rejoins Dodgers  —  Veteran right-hander pitched for LA down stretch in 2009  —  LOS ANGELES — The Dodgers further boosted an already formidable starting rotation on Friday by signing free-agent right-hander Jon Garland to a one-year contract with a vesting option for 2012.

Cabrera Helped Tigers Sign Victor Martinez  —  Miguel Cabrera knew the Tigers had some financial flexibility this winter, so he told GM Dave Dombrowski he'd be happy to help the team recruit free agents.  Dombrowski took his first baseman up on the offer and told him to call up Victor Martinez.

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.

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 …

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 …

The Jose Reyes Rumor  —  This past weekend, Hank Schulman of the San Francisco Chronicle said Jose Reyes would be available in a trade, ‘but the Mets want a boat load in return for him.’  —  Last week on Sirius-XM, Mets GM Sandy Alderson said, while no player in considered 'untouchable …

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.

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.