Tampa, Fla. ? Even before the start of the season, the New York Yankees are smashing barriers.

New York set a record with a $138 million payroll last year, according to the final tabulation by the commissioner’s office, and is on the verge of becoming the first team to top $150 million.

The Yankees’ 2003 payroll stands at $149.2 million for 22 signed players likely to be on the opening-day roster plus injured pitcher Jon Lieber, according to contract information obtained by The Associated Press.

The Yankees are just one of two teams projected by the commissioner’s office to be paying the new luxury tax this year. The other is the New York Mets.

“It would be like you driving a Yugo, and me racing in a Ferrari,” said Oakland outfielder Adam Piatt, whose team has made the playoffs three straight years despite a small budget.

The Yankees’ payroll is likely to top $150 million by March 11, the deadline to sign players on rosters. Still unsigned are second baseman Alfonso Soriano and designated hitter Nick Johnson.

New York’s final 2002 payroll was $138.4 million, up from $114.5 million in 2001, when the Yankees finished between Los Angeles ($115.5 million) and Boston ($114.3 million).

Boston was second in 2002 at $116.6 million, followed by Arizona ($109.5 million), Texas ($108.9 million), Los Angeles ($103.1 million) and the Mets ($102.9 million).

World Series champion Anaheim finished 16th in payroll last year at $62.4 million — the first World Series champion not in the top half since the 1991 Minnesota Twins won with a payroll of $23.7 million.

NL champion San Francisco was ninth at $82.6 million. In contrast to recent years, only four of the 10 biggest spenders made the playoffs.

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Millwood to start opener: Just a couple of days into spring training, Phillies manager Larry Bowa picked Kevin Millwood to start the season opener March 31 at Florida.

Millwood, 28, was acquired from the Braves in December for Triple-A catcher Johnny Estrada. He was 18-8 with a 3.24 ERA last season. Millwood signed a $9.9 million, one-year deal for 2003 — the largest one-season contract ever given to a Phillies pitcher.

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Boston signs Cuban teen: The Red Sox reached an agreement on a minor league contract with 18-year-old Gary Galvez, the ace of Cuba’s junior national team who defected last August. Less than two months ago, Boston lost to the Yankees in the more publicized fight for 32-year-old Cuban pitcher Jose Contreras, who signed with the New York Yankees. Galveza, a 6-foot-3, 215-pound right-hander, likely will start the season in Class A.

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Indians’ Lee sidelined: Cleveland pitcher Cliff Lee will be sidelined at least a month with an abdominal strain. Also, reliever Mark Wohlers will be sidelined for a week with a sore right elbow.

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Baltimore pitcher hospitalized: Orioles pitcher Steve Bechler began feeling dizzy toward the end of Sunday’s final conditioning run and was taken to the hospital as a precaution. The early diagnosis was dehydration and heat exhaustion.

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Wells back in camp: New York Yankees pitcher David Wells resumed working out Sunday after missing one day with flulike symptoms. Wells spent time in the weight room, played catch and took part in fielding drills. He is scheduled to throw off a bullpen mound today.

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Millar in Red Sox camp: Kevin Millar drove 16 hours through the night and through a heavy downpour, then couldn’t wipe the smile off his face. He was finally with the Boston Red Sox. The first baseman-outfielder spent the last five seasons with Florida and was let go by the Marlins, despite the fact he led the team with a .306 batting average last year. He has spent the last month entangled in an international dispute, trying to extricate himself from a deal with Japan’s Chunichi Dragons.

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Garces still missing: Delayed by a visa problem, Colorado Rockies closer Jose Jimenez reported to spring training a day late on Sunday. Fellow reliever Rich Garces, a non-roster invitee from Venezuela, was expected to join his teammates Sunday, but did not arrive.

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Hurdle pencils in rotation: Colorado manager Clint Hurdle said veteran Denny Neagle is expected to be his No. 1 starter, followed by NL Rookie of the Year Jason Jennings. Denny Stark, coming off an 11-4 record in his rookie year, will be No. 3. Aaron Cook is the leading candidate at No. 4, with Scott Elarton and Shawn Chacon competing at No. 5.

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Floyd looking trim: New York Mets outfielder Cliff Floyd arrived at spring training Sunday 20 pounds lighter than last season. While playing for three teams last year — Florida, Montreal and Boston — Floyd hovered around 258 pounds and drifted up to 260. He weighed in at 240 pounds Sunday after an offseason conditioning and nutrition program.