Not only are they the franchise with the most money to spend. They also have extremely large holes to fill.
The Yankees will be a possible landing spot for what seems like just about every top free agent available on the market.
Plucking the right guys in free agency from other teams will be crucial to the success of the Yankees' turnaround.
Just as important as signing the right free agents from other teams is making the right decisions on which of their own free agents to re-sign.
The Yankees have a slew of free agents and money coming off the books. Some will go, some will stay.
We know Mariano Rivera and Andy Pettitte are gone because they both are retiring.
The rest of the list is up for grabs, with the very good possibility that none of the following 10 names return to the roster next season.