If we want Abreu, the Phillies may want us to take Lieber. And the Pirates are interested in Steven White. According to the New York Daily News:

Quite simply, the prices being asked by opposing teams are too high. The Phillies, however, may be slowly moving toward middle ground with the Bombers, sources said, and could get closer over the weekend. After asking for top prospects (such as Phil Hughes or Jose Tabata) in exchange for Bobby Abreu earlier this month - even though the Bombers believe any transaction involving Abreu is basically a salary dump for Philadelphia - the Phillies are now said to be discussing a deal that would net them lesser prospects for Abreu - with the catch being that the Yanks have to take on former Bomber Jon Lieber, too.

We're interested in Ramon Ortiz and Mark Redman, according to the New York Post:

And while Bobby Abreu may not be dealt or may require talent the Yankees don't have or don't want to trade, there are other options. Right-handers Jon Lieber, a former Yankee, and Cory Lidle are on the list of pitchers the Yankees are interested in. The list also includes Royals lefty Mark Redman and the Nationals' Ramon Ortiz.

Roger and Andy, as well:

The Yankees also have made it known that they would have interest in Roger Clemens and Andy Pettitte in the event - an extreme longshot - that the Astros would consider trading them.

Via Pro Sports Daily