Who had the best offseason?? Was it the Yankees with all their spending and still having a smaller payroll than last year? Was it the defending AL Champs getting Burrell and rebuilding their pen? The Giants who made upgrades without sacrificing a draft pick? The Red Sox with all their little risk, all reward type moves? The Braves getting back to its roots with starting pitching? The A's with Giambi, Holliday and the best bullpen? Tell me who you thought had the best and why.