According to Chris Singleton:
Jerry Hairston in serious talks with Yanks. Spell Jeter and Rodriguez and platoon in left possibly. Strong interest from Yanks. Clubhouse +
JHJ could be the last piece of the major league club.
Sabathia, Burnett, Pettitte, Vazquez, Hughes.
Rivera, Chamberlain, Robertson, Marte, Aceves, Melacon, Mitre.
Posada, Teixeira, Cano, Rodriguez, Jeter, Gardner, Granderson, Swisher, Johnson.
Cervelli, Hairston, Pena, Hoffman.
I don't think the Yanks would go with a 12 man staff for the season, but for the first month while arm strength builds, and considering that Gardner is the only player you might want to pinch hit for. Juan Miranda is the only home run threat on the 40 man right now, and he's only going to show moderate power. I'd carry 12 pitchers for now.