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Well, nobody knows that at the moment and Lee probably couldn't tell you that answer either. So far New York and Texas have met but there are supposedly other "mystery" teams also interested.
Neither Texas or NY have made an offer yet to the coveted left-hander and Nolan Ryan has said that he expects negotiations to play out for weeks. The Rangers would be the sentimental choice for Lee after taking them to a World Series.
The Yankees are most likely to land the lefty due to being able to offer more money and the chance to compete for a World Series every season. Lee's been on the losing side of the World Series the past two seasons and you have to think he's dying to be on the winning side for a change.
It also doesn't hurt that his good buddy C.C. Sabathia resides in NY and the possibility of pairing up has to be enticing for Lee.
A good deal to bring in Lee would be three years around 20 million, but it's probably going to take four or five years at close to 20 million to land the lefty.
For the Rangers, it appears that Lee may come at too high of a cost for them.