The New York Post is reporting that the New York Yankees will pursue free agent outfielder Manny Ramirez and first basemen Mark Teixeira.

“If they can’t get Teixeira, they are right there on Manny,” an official with knowledge of the Yankees’ plan said yesterday.

The attention being paid to bolster the lineup that lost Bobby Abreu and Jason Giambi doesn’t mean the Yankees are out of the pitching business. They remain engaged with Andy Pettitte, Derek Lowe and Ben Sheets. Eventually, the Yankees believe Pettitte will take their $10 million offer.

Only fools count out the Yankees when it comes to free agents. Nevertheless, Teixeira has eight-year offers for $160 million from the Angels and Nationals. The Red Sox are wary of eight years but aren’t shy of six for $150. Having already spent $243.5 million for CC Sabathia and A.J. Burnett, the Yankees may not want to go that high (or for that many years) for Teixeira.

If they pass on Teixeira, the Yankees will try and bolster a sagging lineup with Ramirez, one of the greatest run producers in baseball history. And to clear some money, they might entertain offers for outfielder Xavier Nady, who made $3.35 million last year, is arbitration eligible and a free agent after the 2009 season.

I wouldn’t doubt the Yankees landing any top free agent, but I don’t think Teixeira will be playing in pinstripes next year. I think they entered the Teixeira-talks to drive up the price for Boston.

Manny, on the other hand, is a different story. I think he’s pissed that he wasn’t offered a contract yet and will jump at the chance to join the Evil Empire so he can stick it to teams – especially the Red Sox.