Ben Jacobs over at The Hardball Times posted the final third of his Offseason Rankings and the Yankees come in second (the Dodgers were first). That's pretty high praise coming from a die-hard Red Sox fan (you may remember Ben from the Rivals in Exile pieces that he did with Larry Mahnken last season). Here's a quick excerpt and head over over to read the rest.

Really, the Yankees just didn't do anything wrong this offseason. They may have overspent in a couple places, but they can afford it. And every player they added can help them.

The big move was obviously the signing of Johnny Damon for $52 million over four years. That's a lot of money, and it will carry him through his age 35 season, which is always a risk, but it will be worth it for at least the first two years. Last year, the Yankees got a .629 OPS and terrible defense at center field. Even if Damon declines both offensively and defensively, he will be a huge upgrade for the Yankees.