There appear to be few, if any, limits to what the Yankees can afford, the reason they can add Randy Johnson and perhaps Carlos Beltran to their firmament of stars.
New York's acquisition of Johnson from Arizona, which is likely to be completed next week, will boost the Yankees' payroll to about $205 million, easily topping the major league record of $187.9 million they set in 2004.
The Yankees must pay a $25 million luxury tax for last season -- about $600,000 more than Tampa Bay's payroll.
The Yankees signed free agent first baseman Tino Martinez to a one-year contract. Martinez, 37, spent six seasons with the Yankees (1996-2001), but left New York after the 2001 campaign. Martinez hit .262 with 23 homers and 76 RBIs in 138 games for the Devil Rays in 2004 . . . Former Red Sox and Hall of Famer George Kell, 82, is hospitalized and will need physical therapy after breaking his left leg and left arm in a car crash in Little Rock, Ark.