If Phil Hughes, Melky Cabrera and a mid-level prospect aren't enough to seduce the Twins into sending Johan Santana to The Bronx, the Yankees aren't going any deeper into their talent vault. Even if it kills the deal, and Santana lands in Boston. The Red Sox view the Yankees offering Hughes as simply an effort to make the Yankees' bid stronger, but it has done nothing to stagger the world champions' belief they can acquire Santana. "They included Hughes late Friday night and are willing to put Cabrera in the deal with a second-tier minor leaguer," an MLB source said yesterday. "But if the Twins come back and ask for something stupid, the Yankees have told them they are out of it." The Twins harbor hopes of getting Ian Kennedy in addition to Hughes and Cabrera from the Yankees, who don't want to include minor leaguers Jose Tabata and Alan Horne. If the Twins can't land Hughes, Cabrera and Kennedy, and don't like Boston's counteroffer, Minnesota is comfortable starting the season with Santana fronting their rotation.