OWINGS MILLS, Md. -- Ravens kicker Justin Tucker is accused of inappropriate sexual behavior by six massage therapists in the Baltimore area, according to an investigation by The Baltimore Banner.

Tucker's conduct, according to an article posted by The Banner on Thursday, caused some therapists to refuse to work with him again and resulted in two spas banning him from returning. The allegations reportedly occurred between 2012 and 2016, which were Tucker's first five seasons in the NFL.

About an hour after The Banner's article was posted, Tucker called the allegations "unequivocally false" in a lengthy response on social media.

"Throughout my career as a professional athlete, I have always sought to conduct myself with the utmost professionalism," Tucker posted to X on Thursday. "I have never before been accused of misconduct of any kind, and I have never been accused of acting inappropriately in front of a massage therapist or during a massage therapy session or during other bodywork."

In his post, Tucker said the article "takes innocuous, or ambiguous, interactions and skews them so out of proportion that they are no longer recognizable. ... This is desperate tabloid fodder."

Tucker could be subject to discipline under the NFL's personal conduct policy.

"We first became aware of the allegations from the reporter investigating this story as they were not previously shared with the NFL," league spokesperson Brian McCarthy said. "We take any allegation seriously and will look into the matter."

The Ravens issued a statement saying "we take any allegations of this nature seriously and will continue to monitor the situation."

Attorneys for Tucker denied the allegations of inappropriate behavior, telling The Banner that it's speculative and "impossible to prove." His lawyers also said Tucker has never been banned from the two spas.

The Banner said it began its investigation after receiving a tip on Jan. 9. Six massage therapists contacted by The Banner allege that Tucker exposed his genitals, brushed two of them with his exposed penis and left what they believed to be ejaculate on the massage table after three of his treatments.

"I support a process that allows claims to be properly investigated," Tucker said in his post. "But, for the sake of myself and my family, I cannot allow these false claims to go unchallenged. I cannot be any clearer. These allegations are false and incredibly hurtful to both me and, more importantly, my family."

Tucker, 35, is the most accurate kicker in NFL history, converting 89.1% of his field goal attempts. He is the longest-tenured player on the Ravens who was part of the team's Super Bowl championship team in 2012.

MIAMI -- Unusual betting patterns surrounding the play of then-Charlotte Hornets guard Terry Rozier in a game nearly two years ago are now under investigation by federal prosecutors, part of the same probe that led to the lifetime ban of Toronto Raptors player Jontay Porter, the NBA confirmed Thursday.

The Wall Street Journal first reported the investigation, noting that Rozier, who played for the Hornets at that time and now plays for the Miami Heat, has neither been charged with a crime nor has he been accused of wrongdoing.

The NBA said it looked into the matter at the time and did not find that any league rules were broken.

"In March 2023, the NBA was alerted to unusual betting activity related to Terry Rozier's performance in a game between Charlotte and New Orleans," NBA spokesman Mike Bass said in a statement, first released to The Wall Street Journal and then to other outlets. "The league conducted an investigation and did not find a violation of NBA rules. We are now aware of an investigation by the U.S. Attorney's Office for the Eastern District of New York related to this matter and have been cooperating with that investigation."

The U.S. Attorney's office did not immediately comment. The Heat referred to the NBA statement when asked for comment.

"We are aware of the NBA's 2023 investigation which determined there was absolutely no wrongdoing by Mr. Rozier and we are confident that the on-going government investigation will arrive at the exact same conclusion," Rozier's attorney Jim Trusty said.

The game involving Rozier that is in question was played March 23, 2023, a matchup between the Hornets and the New Orleans Pelicans. Rozier played the first 9 minutes, 36 seconds of that game -- and not only did he not return that night, citing a foot issue, but he did not play again that season.

Charlotte had eight games remaining and was not in playoff contention, so it did not seem particularly unusual that Rozier was shut down for the season's final games.

In that March 23 game, Rozier finished with 5 points, 4 rebounds and 2 assists in the opening period -- a productive quarter, but well below his usual total output for a full game.

Posts still online from March 23, 2023, show some bettors were furious with sportsbooks that evening when it became evident that Rozier was not going to return to the game after the first quarter, with many turning to social media to say that something "shady" had gone on regarding the prop bets involving his stats for that night.

One frustrated bettor posted an image of a ticket for a three-leg parlay where a $65 wager would have returned $401.95. The bettor played over 6.5 goals in the Tampa Bay-Ottawa NHL game and over 8.5 rebounds for Julius Randle, both of which hit. But the ticket didn't cash because Rozier finished well below his prop bet of 32.5 combined points, assists and rebounds. The bettor picked Rozier to exceed those numbers.

Some sportsbooks offered Rozier prop bets -- his totals for that night were generally set around 21.5 points, 6 assists and 4 rebounds -- on March 23, then took them down hours before the start of the Charlotte-New Orleans game. It was not clear why that happened, and some bettors wondered aloud why that unusual move had taken place. Rozier was not listed on the team's injury report going into the game.

Rozier, 30, is in the third year of a four-year, $96.3 million contract.

Porter's ban came after a similar investigation into his performance and "prop bets" -- wagers where bettors can choose whether a player will reach a certain statistical standard or not during a game. Last April, the NBA banned Porter for life after a league probe found he disclosed confidential information to sports bettors and wagered on games, even betting on his team to lose.

Porter was criminally prosecuted and pleaded guilty to conspiracy to commit wire fraud. He is awaiting sentencing.

The Porter investigation started once the league learned from "licensed sports betting operators and an organization that monitors legal betting markets" about unusual gambling patterns surrounding Porter's performance in a game on March 20, 2024, against Sacramento. The league determined that Porter gave a bettor information about his own health status prior to that game and said that another individual -- known to be an NBA bettor -- placed an $80,000 bet that Porter would not hit the numbers set for him in parlays through an online sportsbook. That bet would have won $1.1 million.

Bettors tried to get as much money down as possible, parlaying the unders on Rozier's statistics, including rebounds, ahead of the March 23, 2023 game, sources familiar with the betting told ESPN's David Purdum.

The Associated Press contributed to this report.

Hall of Famer Dwyane Wade said he had surgery on his kidney in 2023, with doctors removing a tumor that was later deemed to be cancerous.

In comments made on his "The Why with Dwyane Wade" podcast that were published Thursday, the three-time NBA champion revealed publicly for the first time that he was dealing with some stomach and urinary issues, which led him to see a doctor after "taking a few years off from taking physicals." Wade said he a had full-body scan, which revealed a "cyst/tumor" on his right kidney.

Multiple doctors recommended surgery, which he ultimately underwent in December 2023.

Wade said doctors removed 40% of his right kidney and that tests on the tumor after it was removed showed it was cancerous.

"Thank God that I did do the surgery," he said.

Wade reflected on his decision to have the surgery, saying it was a low point in his life.

"I think it was the first time my family, my dad, my kids, they saw me weak," he said. "That moment was probably the weakest point I've ever felt in my life. ... I was struggling, dog. Struggling. And one thing you never want to do as a man is you never want your family to see you as weak. You don't want to be perceived weak and you don't want to be seen in your weak moments. But I had to."

Wade praised his family for being there for him.

"In that processes of weakness, I found strength," he said.

Wade, who retired after the 2018-19 season, holds several franchise records with the Miami Heat -- including points, assists, steals, games and minutes played. His 16-year career in the NBA included 15 with the Heat, three championships and a Finals MVP in 2006.

Victor Wembanyama was named to his first All-Star team Thursday night, one of 14 reserves selected to this year's midseason showcase in San Francisco on Feb. 16.

Wembanyama, who turned 21 earlier this month, is averaging 24.4 points and 10.8 rebounds for the San Antonio Spurs in his second NBA season and is leading the league in blocks for a second straight year.

After narrowly missing out on one of the spots in the starting lineup for the Western Conference behind LeBron James and Kevin Durant, Wembanyama was an easy choice to lead the West reserves. The seven reserves in each conference were selected by a vote by the league's coaches after a combination of fans, media and players determined the five starters in each conference.

Joining Wembanyama from the Western Conference were Minnesota Timberwolves guard Anthony Edwards, Los Angeles Lakers forward Anthony Davis, LA Clippers guard James Harden, Memphis Grizzlies forward Jaren Jackson Jr., Houston Rockets center Alperen Sengun and Oklahoma City Thunder forward Jalen Williams.

It was the 11th selection for Harden, as well as the 10th for Davis, followed by the third for Edwards and second for Jackson. It was the first selection for Wembanyama, Sengun and Williams.

The Eastern Conference reserves consisted of Boston Celtics forward Jaylen Brown, Indiana Pacers forward Pascal Siakam, Cleveland Cavaliers guard Darius Garland and forward Evan Mobley, Detroit Pistons guard Cade Cunningham, Milwaukee Bucks guard Damian Lillard and Miami Heat guard Tyler Herro.

Lillard made it for the ninth time, while it was the fourth for Brown, the third for Siakam and the second for Garland. Mobley, Cunningham and Herro were first-time selections.

The Cavaliers -- with Garland, Mobley and starter Donovan Mitchell -- were the only team to get three players onto this year's rosters. The Celtics (Brown and Jayson Tatum), Lakers (Davis and James), Thunder (Williams and Shai Gilgeous-Alexander) and New York Knicks (Jalen Brunson and Karl-Anthony Towns) each had two.

The coaches for this year's All-Star Game will be Mark Daigneault from the Thunder and Kenny Atkinson from the Cavaliers. Because of the change in format this season, which has the 24 All-Stars broken up into three teams of eight-man rosters -- plus the winning team from the Rising Stars Challenge on Friday night -- one assistant coach from the Thunder and one from the Cavaliers will coach two of the teams.

The Seattle Mariners filled a hole at third base Thursday by bringing Jorge Polanco back on a one-year, $7.75 million contract, a source confirmed to ESPN.

The deal includes a vesting option for 2026 that is based on plate appearances, according to The Athletic, which first reported the agreement.

Polanco, a 31-year-old switch-hitter, had his best season in 2019, producing an .841 OPS with 22 home runs and finishing 13th in American League MVP voting. His offensive numbers remained solid from 2021 to 2023, during which he slashed .255/.333/.462 and posted a 120 adjusted OPS with the Minnesota Twins.

But Polanco's production dipped in Seattle, which has historically been difficult on hitters. He hit 16 home runs in 118 games and maintained his discipline within the strike zone in 2024, but his OPS finished at a career-low .651 and his adjusted OPS, which adjusts for park factors, was seven percentage points below the league average.

The Mariners boast a young, dynamic starting rotation that is arguably the best in the AL but have been held back for years by a lack of consistent offensive production. Their pitching staff had the second-lowest ERA in the majors last year, but the offense ranked 22nd in OPS, prompting the Mariners to miss the playoffs after a resurgent 2023 season.

The Mariners are hoping a full season of Randy Arozarena, whom they acquired before the trade deadline last July, and a bounce-back campaign from young superstar Julio Rodriguez will go a long way toward improving their lineup. But they'd still like to add another bat, even with Polanco's return. Second and first base remain positions the team can upgrade.

Federal prosecutors disputed claims by Shohei Ohtani's former interpreter that he stole from the slugger to pay back massive gambling debts, saying there was no evidence he suffered from a gambling addiction before he started draining the Los Angeles Dodgers star's bank account, according to court documents filed Thursday.

Ippei Mizuhara is due to be sentenced Feb. 6 after his June guilty plea in the case. Last week, he asked U.S. District Judge John W. Holcomb for an 18-month sentence, instead of the nearly five years prosecutors seek. Mizuhara said he was remorseful and blamed the crime on what he called a "longstanding" addition to gambling in which he "frequented casinos four to five times a week."

But in their new response, prosecutors doubled down on their sentencing recommendation and said their research showed there is no evidence of a longstanding addiction other than Mizuhara's "self-serving and uncorroborated statements to the psychologist he hired for the purposes of sentencing."

"All defendants claim to be remorseful at the time of sentencing," prosecutors wrote. "The question courts must answer is whether the defendant is truly remorseful or whether they are just sorry they were caught."

Mizuhara's attorney, Michael Freedman, declined comment Thursday.

Prosecutors said the government's investigation found "only minimal evidence" of Mizuhara's past legal gambling, stating investigators had looked at more than 30 casinos across the country and "the only evidence found was defendant spending $200 at the Mirage casino during a weekend in 2008."

Prosecutors attached a document containing a color photocopy of Mizuhara's California driver's license, along with spreadsheet images showing bets he placed at the Mirage.

Mizuhara registered for FanDuel in 2018, but never placed a bet on it, according to prosecutors. He began betting with DraftKings in 2023 after he "had already stolen millions of dollars from Mr. Ohtani," the filing states.

Other exhibits showed Mizuhara placing bets ranging from $5 to $1,400 on NBA, NHL, soccer and college baseball games.

Prosecutors contend Mizuhara did not accumulate a "tremendous debt" that forced him to steal from Ohtani, as Mizuhara has claimed. At the time of the first fraudulent wire transfer from Ohtani's bank account, for "a modest $40,000" in September 2021, Mizuhara had more than $34,000 in his checking account, prosecutors said.

"[Mizuhara] could have used his own money to pay the bookie but instead chose to steal from Mr. Ohtani," prosecutors wrote.

They allege Mizuhara deposited money he received from his winnings from the bookie and DraftKings into his personal account and "had no intention of repaying Mr. Ohtani."

In his filing to Holcomb, Mizuhara claimed that he "had to rent a place" near Ohtani and "paid hefty rent" where he ultimately settled in Newport Beach, California, while simultaneously paying rent for an apartment in Japan. He also stated in his filing that he was "living paycheck to paycheck."

"But this is also not true," prosecutors wrote in their filing, submitting bank statements as evidence showing "he was using Mr. Ohtani's debit card to pay his rent" without Ohtani's "knowledge or authorization."

"He had no expenses," the prosecutors continued. "He had no loans, car payments, or rent expenses," noting Ohtani gave Mizuhara a Porsche to drive.

Mizuhara always had a "significant balance" in his checking account, prosecutors state, noting it was more than $30,000 in March 2023 and more than $195,000 in March 2024, when inquiries from ESPN led to his firing from the Dodgers and to Ohtani's attorneys calling the wire transfers a "massive theft."

Prosecutors also said Mizuhara turned down book and commercial deals in spite of Ohtani encouraging him "to accept the deals." Mizuhara "did in fact write at least one book" -- an illustrated children's book about Ohtani, according to an exhibit.

Prosecutors concluded their filing by stating "a significant period of incarceration is necessary," and reiterated their request for a sentence of 57 months in prison, three years supervised release, more than $16 million in restitution to Ohtani and $1.1 million to the IRS.

"There is no doubt" Mizuhara "feels ashamed from the international attention he received from his fraud schemes and web of lies," the prosecutors wrote. "But instead of showing true remorse," they allege, Mizuhara is trying to "justify stealing millions from Mr. Ohtani."

Right-hander Max Scherzer and the Toronto Blue Jays are in agreement on a one-year, $15.5 million contract, sources told ESPN on Thursday, uniting the future Hall of Famer with a Toronto team trying to salvage the winter after missing on high-profile free-agent pursuits.

The 40-year-old Scherzer, one of the best pitchers of his generation and a future first-ballot Hall of Famer, is coming off an injury-plagued season with the Texas Rangers in which he made just nine starts and went 2-4 with a 3.95 ERA. He didn't make his first start until June 23 following surgery in the offseason to repair a herniated disk in his back. He then missed all of August with shoulder fatigue, returning to make one start in September before a hamstring injury ended his season.

Toronto nevertheless will slot Scherzer into its rotation, pending a physical, and add to what was already a strength, with veterans Kevin Gausman, Jose Berrios and Chris Bassitt, plus Bowden Francis, who was one of the best pitchers in baseball down the stretch in 2024.

The Blue Jays had aimed to sign multiple nine-figure players this winter, going after outfielder Juan Soto and starters Corbin Burnes and Max Fried. Each opted to sign elsewhere, as did Roki Sasaki, the 23-year-old Japanese star who's now No. 1 on Kiley McDaniel's Top 100 prospect list for ESPN. Toronto did strike a five-year, $92.5 million deal with outfielder Anthony Santander to bolster its outfield, and in Scherzer, it adds a veteran whose postseason experience should help if the Blue Jays can navigate the American League East gauntlet.

Once a durable workhorse who made 30-plus starts each season from 2009 through 2018, Scherzer has now missed significant time each of the past three seasons, making 23 starts in 2022 while missing time with an oblique strain and making 27 starts in 2023 due to a strained shoulder and back spasms.

While Scherzer's fastball took a step back last year, he wields a five-pitch arsenal and will rely on control that has been a hallmark throughout his 17-year career. His strikeout rate last year dropped to 22.6%, down from 28%, and was well below his 2021-22 seasons, when he was over 30%. He allowed a .724 OPS, higher than the MLB average of .711.

Scherzer was a free agent for the third time in his career. Ahead of the 2015 season, he agreed to a seven-year, $210 million contract with the Washington Nationals that proved to be one of the best signings ever for a free-agent pitcher. Scherzer won the second and third Cy Young Awards of his career, finished in the top three in three other seasons and helped the Nationals win the World Series in 2019, going 3-0 with a 2.40 ERA that postseason and starting Game 7 of the World Series while pitching through a neck injury.

He was traded to the Los Angeles Dodgers in 2021 in the final year of that contract and then signed a three-year, $130 million deal with the New York Mets, the highest annual average value for a player at the time (matched a year later by Justin Verlander and then surpassed by Shohei Ohtani in 2024). The Mets made the playoffs that first year as Scherzer posted a 2.23 ERA, but he was traded to the Rangers in 2023 -- and helped them to a World Series title, although injuries limited him to just 9.2 innings in three postseason starts (he did pitch three scoreless innings in his one World Series start).

The eight-time All-Star is 216-112 in his career with the three Cy Young Awards and 75.4 WAR. Among active pitchers, only Verlander has more wins, and only Verlander and Clayton Kershaw have a higher WAR.

The New York Post first reported the agreement between Scherzer and the Blue Jays.

ESPN's David Schoenfield contributed to this report.

On Dec. 8, one month and nine days after a nightmare fifth inning torpedoed the New York Yankees' hopes of overcoming a 3-1 deficit to the Los Angeles Dodgers in the World Series, the Yankees absorbed another franchise-shifting loss at the winter meetings in Dallas.

Juan Soto wasn't returning. And he wasn't just not returning -- he was signing with the New York Mets.

The Yankees offered the superstar outfielder a 16-year, $760 million contract. When he rejected it, general manager Brian Cashman and his front office turned to plans they had devised during their pursuit of Soto should they need to pivot. His departure set in motion a flurry of activity over a 12-day stretch in mid-December to attempt to raise the floor on a roster with franchise cornerstones Aaron Judge and Gerrit Cole still in their primes.

"You can't replace a Juan Soto," Cashman told ESPN this week. "So how do you cushion the blow and diversify that throughout the lineup? And then the defense was a real problem on our roster. We had a bad defensive team. We have an opportunity to upgrade the defense at the same time, which will improve our run prevention and our pitching. So, getting more athletic, getting more protection on the defensive front while still trying to provide good, strong balance on the offensive side was, ultimately, the simple framework."

The Yankees believe their aggressive restoration attempt after an uncharted disappointment -- losing a bidding war for your superstar free agent? To the Mets? -- wasn't just successful. They believe it was an upgrade.

"Some people may disagree with me," Yankees owner Hal Steinbrenner told the YES Network on Tuesday, "but some people will agree with me: I think we have a better team right now than we did a year ago today."

The Yankees' first post-Soto move -- just 48 hours after Soto accepted a 15-year deal worth $765 million guaranteed to defect to Queens -- was to bolster a strength: They added another front-line arm to a deep rotation with an eight-year, $218 million contract with Max Fried, one of the three best starters on the free agent market.

A day later, the Yankees agreed to re-sign reliever Jonathan Loaisiga to a one-year, $5 million deal. Two days after that, they acquired Devin Williams, arguably the best closer in the sport, from the Milwaukee Brewers for left-hander Nestor Cortes and prospect Caleb Durbin. Four days later, they finalized a trade with the Chicago Cubs for Cody Bellinger. Three days after that, they acquired reliever Fernando Cruz and catcher Alex Jackson from the Cincinnati Reds for backup catcher Jose Trevino.

Then, on Dec. 21, the last major addition: an agreement with veteran first baseman Paul Goldschmidt on a one-year, $12 million contract.

"The Soto deal is insane," a rival executive said. "It could be a blessing in the end. Fried is an ace. Bellinger might hit 30 HRs there and shores up their defense. Goldschmidt is a Hall of Famer. Added a bullpen arm. All in all, pretty good."

The Yankees let second baseman Gleyber Torres and relievers Clay Holmes and Tommy Kahnle walk in free agency. Anthony Rizzo and Alex Verdugo are among the other contributors from last season's club who won't return.

"I think they've pretty much nailed everything they've done," a rival scout said.

Among the Yankees' potential targets in a pivot were left-hander Blake Snell and shortstop Willy Adames. The team held Zoom calls with both free agents. Real interest was expressed from both sides. But both players decided to sign in the week before Soto made his choice. The Yankees, not wanting to commit to any long-term deals before knowing where Soto would sign, watched them go elsewhere.

The Yankees also held a Zoom call with Corbin Burnes, the third of the big three free agent starters, but an offer was never made, sources said. The Yankees, with Snell off the market, instead focused on Fried.

In the bullpen, Williams represents an upgrade over Holmes, the Yankees' closer until he lost the job in early September, though it could be for just one season. Williams arrives with just one year of control remaining, just like Soto had.

"At the end of the day, we are trying to win," Cashman said. "It's a win-now move, just like Soto's acquisition the previous year was a win-now move. And, obviously, the Yankees are about impact and trying to find impact."

The Cubs, seeking to free up payroll, were between trading Bellinger to the Yankees or Toronto Blue Jays, according to sources with knowledge of the negotiations. The Cubs ultimately settled on the Yankees' offer of right-hander Cody Poteet, also sending the Yankees $5 million to pay down Bellinger's salary over the next two years.

At the time of the trade for Bellinger, the Yankees were still shopping for a first baseman. They never had interest in signing Pete Alonso, sources said. Christian Walker could have been a fit, but the Yankees decided they didn't want to pay the penalty for signing a player who was given the qualifying offer. The Yankees engaged in discussions with the Cleveland Guardians on Josh Naylor, but the two sides couldn't come to a resolution, according to a source, before Naylor was traded to the Arizona Diamondbacks.

In the end, it came down to giving the job to Ben Rice, a rookie last season, or signing one of two free agents in their late 30s: Goldschmidt or Carlos Santana. Goldschmidt, another former MVP, is 37 years old and coming off his worst season, but the Yankees were encouraged enough by his strong second half (.271/.319/.480) with St. Louis to make the low-risk investment.

Goldschmidt's down season -- he batted .245 with 22 home runs, a .716 OPS, and 1.1 fWAR -- would still be a considerable improvement on the production the Yankees received from their first basemen in 2024, who ranked last in the majors in OPS (.594), tied for 26th in home runs (17) and 27th in fWAR (-1.2).

Offsetting the loss of a player of Soto's caliber -- one who recorded a .989 OPS, blasted 41 home runs, posted an 8.1 fWAR, routinely delivered in clutch situations and made life easier for Judge hitting behind him -- is an inexact science, with several moving pieces beyond all those transactions.

Judge is slated to move from center field, where the metrics said he performed poorly last season, back to right field. Jasson Dominguez, the organization's top prospect, should be given an extended run for the first time after September call-ups the past two seasons -- and he should be an upgrade in left field over Verdugo, one of the least productive regulars in baseball last season. Add Bellinger in center field, and the Yankees' outfield projects to drastically improve defensively.

"What's going to matter ultimately is the wins and losses that transpire over the six months when we open March 27th," Cashman said. "Once that starts, that's the real world. Sleep on us, don't sleep on us. Overrate us, underrate us. None of it matters. All that matters is us winning. And if we win as much as we're capable of winning, then it keeps those dark storms, that are really not fun to deal with, away. And that's all I care about."

The Yankees aren't quite finished yet. They would like to further replenish the roster in two areas.

Acquiring a third baseman or second baseman -- and having Jazz Chisholm Jr. play the other position -- remains on their to-do list, though club officials maintain they have internal options, including DJ LeMahieu, Oswaldo Cabrera and Oswald Peraza. Trading for Nolan Arenado or signing Alex Bregman are not among the options, sources said.

They could also use a left-handed reliever; the team's 40-man roster currently doesn't include one. A reunion with Tim Hill, who excelled after joining the Yankees in June and recorded a 2.05 ERA in 35 appearances, is on the table.

Financially, the salaries of Goldschmidt, Fried, Williams and Bellinger will combine for $74.6 million on the Yankees' competitive balance tax (CBT) payroll while Soto alone will count as $51 million against the Mets' CBT ledger. To facilitate further acquisitions, however, the Yankees prefer to shed right-hander Marcus Stroman's contract, which includes $37 million over the next two seasons. The Yankees' current projected CBT payroll is $302.9 million, according to Cot's Contracts, putting them nearly $62 million over the tax threshold.

Since they've been over the tax for at least three straight years, the Yankees would be taxed at a base rate of 50% plus a 60% surcharge if they exceed the threshold by at least $60 million at the end of the season.

Last season, the Yankees paid a $62.5 million tax for their $316 million CBT payroll. The tax bill was the third-highest among the nine payees. The Mets were second. The team that beat them in October was first.

The Dodgers, after investing more than $1 billion in player contracts last winter, continued splurging after winning the World Series, committing more than $450 million to free agents this winter after paying a $103 million tax payment on top of their $353 million payroll last season. Their spending spree has drawn angst from all corners of the baseball world -- including from the Yankees, once the free-spending Goliath who engendered ire throughout the industry.

"It's difficult for most of us owners to be able to do the kind of things that they're doing," Steinbrenner said.

The Yankees, according to Forbes, are the highest valued franchise in the majors and the fourth-highest-valued sports franchise in the world at an estimated $7.55 billion. The Dodgers rank a distant second in baseball and 24th in the world at $5.45 billion but are making major inroads in Japan with Shohei Ohtani, Yoshinobu Yamamoto and now Roki Sasaki on the roster.

For now, the Dodgers are the defending champions, and they are, on paper, better than ever -- with All-Stars seemingly everywhere. The Yankees, without Soto, will try to chase them down with a very different roster after a very busy offseason. Time will tell if their pivot was enough.

"It's impossible to make 110% great decisions at all times," Cashman said. "We're trying to aspire to that, but maybe this '25 version will be the magic run. We'll see."

Lynn, who also oversees all aspects of the women's rugby programme at Hartpury College and University set-up, will take charge of Wales for the first time during the Six Nations.

He already coaches a large contingent of Welsh internationals at Gloucester-Hartpury, with captain Hannah Jones, prop Sisilia Tuipulotu, fly-half Lleucu George and hooker Kelsey Jones among them.

Gloucester-Hartpury currently hold a three-point lead in the Premiership ahead of Harlequins and a 10-point advantage on Bristol Bears in fifth, with the top four teams qualifying for the play-offs.

Since the start of December they have won their past six league games - including against three of their four top four rivals. They place Leicester Tigers away in their next game on Saturday.

"It's something we set out in June, July, let's get a home semi-final, it's knock-out rugby, it's what we enjoy, and my full focus is on Gloucester-Hartpury and making sure we can [do that]," Lynn added.

"We said in the meeting on Monday, where we've come from just before Christmas, playing all those top four teams and coming away with max points it's incredible.

"I'm super proud of the group of players and staff that we've got. That job has been done and now it's looking to build going into knockout stages."