From Ken Davidoff at Newsday:

As the Angels distanced themselves from Sabathia, leaving the Yankees poised to land their top target, the Braves moved closer toward signing Burnett, another item on the Yankees’ radar.

Angels general manager Tony Reagins, meanwhile, told MLB.com late Tuesday that his top free-agent target remained Mark Teixeira, rather than Sabathia. Reagins said there was “nothing to” reports that the Angels, who clearly need offense more than they need pitching, were shifting their focus from Teixeira to Sabathia.

With none of the other West Coast teams expressing much interest, Sabathia is left with the Yankees’ offer of six years and about $140 million and the Brewers’ offer of five years and $100 million. As much as Sabathia prefers the NL, he probably doesn’t prefer it enough to leave $40 million on the table.

If they can sign Sabathia, the Yankees will be all but out of the running for Teixeira, and probably Manny Ramirez, as well. They’ll try to land Lowe while continuing their attempt to bring back Andy Pettitte at a pay cut.

I’m still of the mind that one of the California teams – Angels, Dodgers, Giants – will make a big move for Sabathia and he’ll wind up in his hometown state. He wants to play in his hometown state, he wants to hit and if one of those teams are willing to give him a fair deal, than he’ll likely jump. If he’s all about the money, than the Yankees are his only option because they’re going to come up with the green in the end.