Over the next few weeks RealGMBaseball will be holding our 2014 Major League Baseball 'Be The GM' Contest to determine which player would be the best selection to build a franchise around.

The contest, which is being brought to you by the Original Retro Brand, is described and previewed here: RealGM's 2014 'Be The GM' Contest. You'll want to check out the link for rules on how to enter to win a $50 Retro Brand gift card and to see the full contest schedule.

Masahiro Tanaka of the New York Yankees and Evan Longoria of the Tampa Bay Rays are featured in today's matchup. Voting will extend through the end of the first round.

Tanaka has a very brief Major League resume, but through six starts he has been as good as advertised. Eyebrows were raised when the Yankees offered him $22 million annually to essentially be a No. 3 starter, but he has been the ace of the staff through the season's first month. He has a 2.53 ERA, 0.961 WHIP and 51 strikeouts in 42.2 innings and hasn't recorded a loss (4-0). He has gone at least 6.1 innings in each appearance.

Heading into Wednesday's action, Tanaka ranked third among American League pitchers in WAR (1.5). Opposing hitters have a .217/.250/.404 line against the right-hander, who has allowed a troubling seven home runs in the early going.

Longoria was the AL Rookie of the Year six years ago, but is still one of baseball's best young superstars. Through his age-27 season, he has statistics comparable to legends Mike Schmidt, Chipper Jones and Dale Murphy. He's also playing under a bargain contract. The Rays signed him early and will pay the third baseman just $7.5 million in 2014.

He is a .275/.356/.508 career hitter and has finished among the top 20 in AL MVP voting in five of his six full seasons. His lone "down" season came in 2012 when injuries limited him to 74 games. He hit .289/.369/.527 that year; figures well above his career slash line. His defense is strong as well. Longoria is often among the AL's leaders in defensive WAR and field percentage.

Vote In This Matchup: Tanaka or Longoria?

Last Matchup: Machado or Bogaerts?

Next Matchup: May 9 – Brett Lawrie, Blue Jays vs. Chris Sale, White Sox

Don’t forget to Tweet your pick along with #BeTheGM to be entered to win a $50 Retro Brand gift card.