Peter A. over at the LoHud Yankees Blog breaks down the deal so head on over and check out what's he found out. A few highlights:

* The Yankees did not have to pick up the option. So they will owe Abreu $4.4 million this season, $13 million next season and a $2 million buyout for 2008. Lidle is owed $1.3 for this year. Once Sheffield is not retained, the money is almost a wash.

* Torre said that Bernie will go back to the role they intended to use him in: occasional DH, pinch hitter and fill-in outfielder.

That's great to hear about Bernie because that means that Melky maintains his starting spot until Matsui is ready. Of course, Torre has said one thing and then eventually reverted to something else before (i.e. Bernie platoon) so we'll have to wait and see what happens.