The Yankees went into last winter with a publicly stated goal of keeping their payroll below $189 million. They came out of it having committed more than $400 million for four new players. This winter, there are no such payroll limitations, at least to our knowledge, but there is still plenty of need. And since there is nothing more fun than playing with another guy's cash, we at ESPN New York will once again aid the Yankees' decision-makers with a little game we like to call, "Spend Hal's Money."

Victor Martinez

#41 DH
Detroit Tigers

2014 STATS

• GM151

• HR32

• RBI103

• R87

• OBP.409

• AVG.335

Today's Candidate: Victor Martinez

Position: DH/1B

Age: 36 in December

Height: 6-2

Weight: 210

2014 numbers: $12 million salary, .335-32-103, .409 OBP, .974 OPS, 5.3 WAR

Pros: Martinez's 2014 numbers are absolutely eye-popping: a career-high 32 home runs; a .335 batting average, second-best in the AL only to Jose Altuve, who is 12 years younger; a league-leading .409 on-base percentage and .974 OPS, and in a year in which hitters seemed to strike out more than ever, Martinez struck out just 42 times in 641 plate appearances. You have to go way down the list of Yankees hitters, all the way down to Francisco Cervelli, who played in just 49 games and came to the plate only 162 times, to find one who fanned less than V-Mart. He was easily the best hitter on the Detroit Tigers, who happen to have a guy named Miguel Cabrera in the lineup. Not only can he DH, but Martinez also played 35 games at first base, and we all remember how well it worked out for the Yankees last season without a proper backup for the oft-injured Mark Teixeira. And perhaps most attractive to the Yankees, 20 of the switch-hitting Martinez's home runs came from the left side of the plate, which sounds like a great fit for Yankee Stadium.

Cons: When you're the oldest team in the league, as the Yankees are (by a solid three years!) adding yet another 36-year-old to the mix is probably not what you want, even if Martinez, after missing all of 2012 with a knee injury, has been healthy enough the past two seasons to play in 310 of a possible 324 games, plus nine postseason games, in which he batted .343. Plus, the fact that 2014 was in many respects a career year for V-Mart raises red flags. And he will not come cheap. The Tigers are sure to give him a qualifying offer, and the public statements of their GM, Dave Dombrowski, seem to indicate they will push hard to sign him to a longer-term deal. And they will not be the only bidders. The Yankees are already paying one 36-year-old DH (Carlos Beltran) $15 million a year for the next two years; can they afford to carry another?

The verdict: V for Victor-y. The risks of signing Martinez are real, but the reward is great if he can turn in another season or two that is even close to what he did in 2014. He becomes the most dangerous hitter in the Yankees' batting order as soon as Joe Girardi writes his name on the lineup card, and hopefully, he can elevate the production of the Yankees' hitters to his level before they drag him down to theirs. Hey, it's Hal's money. It's about time he took a chance on a player who could really be a game-changer.