While their streak of AL East titles ended at nine, the Yankees wound up with a record payroll of $218.3 million.

The World Series champion Boston Red Sox were a distant second at $155.4 million, according to information received by clubs from the commissioner's office. The Los Angeles Dodgers were third at $125.6 million, followed by the New York Mets ($120.9 million), Chicago Cubs ($115.9 million), Seattle ($114.4 million), Los Angeles Angels ($111 million), Philadelphia ($101.8 million), San Francisco ($101.5 million) and the Chicago White Sox ($100.2 million).

At the back end were Tampa Bay ($31.8 million), Florida ($33.1 million), Washington ($43.3 million) and Pittsburgh ($51.4 million).

In all, teams spent $2.71 billion on players last year, up from $2.49 billion in 2006 and $2.35 billion in 2005.

The 30 clubs estimate they took in $6.075 billion last year, an increase from $5.2 billion the previous season and $4.7 billion in 2005.

New York has had the highest payroll for nine straight years. The Yankees' total rose from $207.5 million in 2006 and $206.6 million in 2005.

The Yankees were set to fall under the $200 million mark before signing Roger Clemens, who increased their payroll by $17.4 million. He went 6-6 with a 4.18 ERA in 18 appearances.

In addition to the largest payroll, the Yankees have the highest revenue in the majors. New York took in $415 million last year, giving about $100 million of it away in the sport's revenue-sharing plan.

New York is on track to lead the major leagues in payroll again but its total appears likely to drop. The Yankees have committed $198.6 million to 19 signed players on their 40-man roster. Adding in the midpoints for their three players remaining in arbitration — Chien-Ming Wang, Robinson Cano and Brian Bruney — the total increases to $207.6 million.