Here's what they've spent so far: Nelson Gomez, IF $2.25MM (#2 Prospect) Wilkerman Garcia, SS $1.35MM (#14 Prospect) Dermis Garcia, SS $3.2MM (#1 Prospect) Miguel Flames, C $1MM (#25 Prospect) Juan De Leon, OF $??? (#5 Prospect) Hyo-Jun Park, SS $1.1MM (#13 Prospect) Jonathan Amundary, OF $1.5MM (#7 Prospect) Antonio Arias, OF $.8MM (#8 Prospect) That's 8 of the top 25 prospects (5 of the top 10) at over $11MM so far. Clearly the penalties are not nearly enough. The Yankees are expected to spend over $30MM with the 100% overage tax. It makes me sick. Maybe if the overage tax was 10,000% it would be fairer.