Phil Mackey makes some very good points which I agree with. Unfortunately, Mackey uses much of his effort to belittle and mock those who hold a different point of view. Phil rarely gives both sides of an issue, such as the Years, the Twins underpaid the Payroll. The Pohlad's have stated for years, that their payroll would reflect 50%of revenue In their last year at the Dome in 2009, the Twins pretax earnings were almost as large as they were at Target Field in 2010. Forbes Magazine reported that the Twins had 162 million dollars in revenue and realized pretax earnings of 25 million, the 9th highest inBaseball. This is at the Dome!! The opening day payroll was 65,299,267. The Twins were way below the 50%of Revenue that the Pohlad's sell us. This probably accounts for their large 2009 earnings. In their first year at Target Field, Forbes reported revenue of 213million with pretax earnings of 26.5 million. Starting day payroll was 97500 which again falls below 50% of revenue. Here is two years of payroll under payments, based on 50% of Revenue. We will only be reminded of the payroll over payment of 2011. Do not expect the Phil Mackey's of the World, to ever bring up the years that the Twins were under paying their self proclaimed payroll model. Most of the Fan do not expect the Twins to spend at Big Market levels, but continuing Payroll cuts will anger the Fan Base. Phil Mackey can take his shots. The Business Of Baseball - Forbes.com The Business Of Baseball, 2011 The Business Of Baseball