How can Yanks get beat on Tanaka now?

From the start of the offseason, the Yankees hoped to win the Masahiro Tanaka sweepstakes.

A report from Japanese media outlet, Sports Hochi, translated by the Los Angeles Times' Dylan Hernandez, states that the feeling might be mutual. Sports Hochi says the Yankees, along with the two Los Angeles clubs, are the finalists for Tanaka.

With the Yankees' desire, deep pockets and -- in case you missed it -- recent savings, do you think they are going to be outbid?

It is possible, but with the $189M goal only really possible without Tanaka, Hal Steinbrenner can demonstrate his commitment by authorizing to sign Tanaka even if it means hopping over the magic number. With the savings from A-Rod's suspension, it is hard to see how he doesn't do it.

Tanaka has until Jan. 24 at 5 p.m. to finalize a deal with his new team.

A-ROD REPLACEMENT?: The Yankees are close to signing infielder Scott Sizemore to a minor league contract, a source confirmed. Sizemore would go into the pool of players competing for the open jobs at second and third.

Sizemore is another Yankees reclamation project. He only played in two games in 2013 and none in 2012 because of ACL tears. He has played 160 major league games and has an OPS of .709. At worst, he could give the Yankees some Triple-A depth.