On Friday, the first day teams could make offers to free agents, the New York Yankees offered CC Sabathia a 6 year $140 million contract. Quite a contract offer, yet Sabathia may not accept the offer, if you believe what Foxsports.com's Ken Rosenthal is saying:

The Yankees also intend to make offers shortly to free-agent right-handers A.J. Burnett and Derek Lowe, sources say.

While the Yankees' initial offer to Sabathia is significant, sources indicate that he almost certainly will not accept it. Other teams that have shown interest in Sabathia include the Mets, Giants and Dodgers.

So the Yankees make a record offer to Sabathia, and are likely to make offers to A.J. Burnett and Derek Lowe.  In addition, they have also had numerous discussions with the Padres about Jake Peavy. Sounds like the Yankees are already making plans in case Sabathia rejects their offer.

I don't see the Giants making another long-term deal with a starting pitcher when that is their only strength with Tim Lincecum and Matt Cain in their rotation, and they already have  $126 million tied up in mediocre pitcher Barry Zito. Plus, the Giants have so many other needs including 1b, 2b or SS, and a power hitter. XMRadio's Ed Randall interviewed SF baseball beat writer Ray Ratto this weekend. Ratto stated that the Yankees enormous offer for Sabathia has effectively taken the Giants out of the race for his services.

The Mets also have numerous needs starting with a closer and a revamped bullpen and starting pitchers to replace Pedro Martinez and Oliver Perez. In addition, they need a starting LFer in case they decide to make Fernando Tatis and Daniel Murphy bench players.Plus, they already have the face of the franchise, in ace pitcher Johan Santana, signed to a long term deal. I can't see the Mets having $270 million tied up in two starting pitchers.

That leaves the Dodgers who, according to Joe Torre, need an ace starting pitcher. Sabathia would be perfect in LA, where he would pitch close to his home in Southern California, play on a young team that went to the NLCS in 2008, and where he could display his power at the plate as well as on the mound. The Dodgers, like the Giants and Mets, also have many other needs this offseason-SP, SS, 2B or 3B, and LF if Manny is not resigned. But the Dodgers also have about $60+ million coming off their team salary this offseason. Should Juan Pierre get traded, that will add up to $9+ million available for Ned Colletti to spend. I can envision Ned offering CC a 3 year $75 million contract, similar to what he did with Jason Schmidt two years ago. Not saying he will accept it, especially with the expected pressure from the MLBPA to take the huge Yankees offer.