Could this be it?  After months of speculation, are the Yankees finally going to pull the trigger and acquire Minnesota Twins pitcher Johan Santana?

Peter Abraham of the Journal News in Westchester, NY, reports Hank Steinbrenner is "leaning towards doing it."  Mr. Abraham also quotes Mr. Steinbrenner as saying, "I always told him [GM Brian Cashman], `I'm going to make the final decisions because when you're the owner you should.'"

The Yankees' look like the frontrunners given the additional information provided in this morning's Daily News.  The paper reports a major league offical has confirmed that the Twins are still insisting on SS Jose Reyes in a Johan Santana deal.  

While logic dictates the Twins are best served by dealing Johan Santana to the NL, an irrational request like Jose Reyes at $29.75MM through 2011 for $100MM or so of Johan Santana through the same time period is ridiculous.  Am I the only person who sees a pitcher who hasn't been injured for a season as a pitcher soon to be injured for a season?  And who wants to pay that pitcher $140+MM while waiting for that injury?

Unfortunately for the Twins, the Oakland A's have proven they are trading everyone with Thursday's trade of 27-year-old CF Nick Swisher.  SP Joe Blanton could be next.  

The Mets remain an excellent fit and may be better off getting Blanton.  While the A's are getting loads of other teams' top prospects for their players, the A's are also taking prospects further away from contributing at the major-league level.  This is a major difference between what the Twins want in prospects and may bode well for the Mets whose top-level prospects do not appear to hold the same cache as those of the Yankees and Red Sox.