Dec 10, 2008 4:40 PM EST

If rumors are true that CC Sabathia has agreed to a seven-year deal with the Yankees worth $160 million, he will average a salary of more than $22.8 million annually.

The Tampa Bay Rays, who made their first playoff appearance and advanced all the way to the World Series this fall, had a payroll of $43.8 million for the 2008 season, according to CBSSports.com.

Crunching some numbers, that means that Sabathia would make roughly 52% of Tampa Bay's 2008 payroll in New York next season. Of course, that is only if reports are true that Sabathia is going to sign the rumored $160 million contract.

Via Andrew Perna/RealGM