The Yankees are unlikely to re-sign Nick Swisher this offseason, according to the New York Post's Joel Sherman.
If the team hopes to stay under the $189 million luxury tax for 2014, it cannot sign Swisher and Curtis Granderson to long-term deals.
The Yankees also need to re-sign second baseman Robinson Cano, which they should make a priority.
Even if the team allocates $40 million to split between Cano and Granderson, Sherman estimates it will have five players signed in 2014 for a total of $124 million. Constructing the rest of the roster with just $60 million would be difficult.
The Yankees have some outfield prospects, but none of them are ready to make an immediate impact. Sherman also notes the Yankees offered Ben Sheets a contract after watching him throw. The Mets, however, did not express interest in Sheets.