With his club fading fast, Hank Steinbrenner decided to turn his attention to offseason spending. Steinbrenner recently told Newsday that the Yankees will target pitchers CC Sabathia and A.J. Burnett in the offseason.

“Everybody’s looking at Sabathia and Burnett, not just us,” Steinbrenner said during Thursday’s game against the Red Sox. “We’ll see. The main concern is, are their arms going to be OK after this season?”

Once again, Steinbrenner predicted a flurry of offseason activity to make improvements to a Yankees team that may miss the postseason for the first time in other than strike years since 1993.

“It’s very frustrating. We haven’t given up on this year, but we’re definitely going to be better next year,” Steinbrenner said. “That I can promise.”

I doubt Sabathia will return to the AL. He’s mopping up in the NL and has already stated that he likes to hit. But money talks, so it’ll be interesting to see how much the Yanks throw at the Brewers’ ace.

It’s funny how teams would have rather burned their stadiums down than trade for Burnett at the deadline, but now (according to Steinbrenner at least) everybody is interested.

The new genius running the Yankees had this to say recently:

The Yankees are missing starting pitcher Chien-Ming Wang, who likely will miss the rest of the season because of a foot injury, and Joba Chamberlain, who hopes to return from right rotator cuff tendinitis. Phil Hughes and Ian Kennedy have missed most of the season.

“I think it’s very simple, we’ve been devastated by injuries. No team I’ve ever seen in baseball has been decimated like this. It would kill any team,” Steinbrenner said. “Imagine the Red Sox without [Josh] Beckett and [Jon] Lester. Pitching is 70 percent of the game. Wang won 19 games two straight years. Chamberlain became the most dominating pitcher in baseball. You can’t lose two guys like that.”

New York also is missing catcher Jorge Posada, out for the year after shoulder surgery, and left fielder Hideki Matsui, out since June 22 because of a knee injury.

“It’s not making excuses. It’s reality. That’s part of the game. That’s clearly our problem,” Steinbrenner said.

Make an excuse, and then claim you’re not making excuses. Brilliant. Also, in Hank’s world, no other team ever had it this bad. Huh?

Of course, Steinbrenner doesn’t address his own complicity regarding Joba Chamberlain. He pushed hard to have Chamberlain moved to the rotation from the bullpen. The Yankee coaching staff tried to be patient with Chamberlain, but eventually they made the move.

The problem here is that you had a hard-throwing reliever who was conditioned to work short relief. Of course it was tempting to put this huge talent in the rotation, but they had a great thing going with him in the bullpen. He was a dominating force. Moving him to the rotation was risky. You always risk arm trouble with hard-throwing pitchers when you increase their innings dramatically.

It may or may not have been a smart risk to take, but the risk was there. His injury, therefore, wasn’t a matter of bad luck. It was a calculated risk, and Hank and the Yankees took the risk and got burned. Hopefully the injury won’t be too serious.