By Kevin Kelly
The Cincinnati Enquirer

It always comes back to money. Scrutinize the player's abilities, the front office staff, the size of the scouting department and the owners themselves. But when one is looking to compare the Yankees to the Reds, it's difficult to overlook the bottom line.

"The Yankees have the two most important tools to win championships: they have the dollars and they have the desire," Reds general manager Jim Bowden said.

"That's a combination not many teams in the game can have."

The Yankees, whose $149 million opening day payroll was the largest in baseball by more than $30 million, begin a three-game series against the Reds (payroll: $58 million) today at Great American Ball Park.

It's the first time the teams have played during the regular season, and the first time since the 1976 World Series that they've played at all outside of spring training.

All three games are sold out.

"What would happen if we had an extra $100 million to put on this team, how good would we be?" Bowden said. "That's like asking the person that lives in a $300,000 home, 'How come you don't live in a $2 million home like your neighbor? And how come your rooms aren't bigger or your cars aren't nicer or your pool isn't bigger?'

"Because you only have so much to spend and you do the best with what you have."

Right now, the difference in the standings is marginal.

New York is first in the American League East with a 33-23 record. The Reds are fourth in the National League Central, 3 1/2 games behind the first-place Cubs, with a 27-29 record.

But scan the rosters.

The Yankees boast 11 former All-Stars to the Reds' seven.

"Our starting eight is as good as anybody's, and better than a lot," Reds chief operating officer John Allen said. "We don't have the pitching depth necessarily. And certainly, while we have a good bench ... we don't necessarily have the Yankees' bench."

According to the Associated Press, the Reds have 12 players making $1.25 million or more this season.

Four - center fielder Ken Griffey Jr., shortstop Barry Larkin, first baseman Sean Casey and pitcher Danny Graves - make at least $5 million.

Young talents Austin Kearns and Adam Dunn make less than $500,000, well below what they could command on the open market, because the Reds drafted and developed them.

The Yankees, by comparison, had 20 of the 25 players on their opening day roster with salaries of $1.5 million or more.

Fourteen make at least $5 million, and seven - closer Mariano Rivera, first baseman Jason Giambi, pitchers Andy Pettitte and Mike Mussina, outfielders Bernie Williams and Raul Mondesi, and shortstop Derek Jeter - will be paid $10.5 million or more this year.

"A lot of their talent is homegrown, and that's what we're trying to accomplish here in Cincinnati," Allen said. "But they're also able to go out and acquire two, three, four free agents to help supplement what they've been able to develop internally."

Those associated with the Yankees say it's more than just plucking the best free agent available.

It's knowing the right players to get.

"There's been a lot of changes in terms of the starting lineup (since 1996)," Jeter said.

"When we get new people, they seem to come in and adapt to the philosophy we've been going by for years."

This past offseason, New York signed Japanese outfielder Hideki Matsui to a three-year deal worth $21 million, and Cuban pitcher Jose Contreras to a four-year, $32 million contract.

The Reds' major free agent acquisition last offseason was pitcher Paul Wilson.

"Obviously, the Yankees do have a lot of money and they can buy out of their mistakes sometimes," said Paul O'Neill, who won championships with both the Yankees and Reds during his career.

"But there are a lot of teams out there that are big-money teams that aren't very good. The people the Yankees bring in, they bring in to win."

Driving the Yankees' desire to succeed like no other is the club's owner.

George Steinbrenner, who could not be reached for comment, bought the franchise for $10 million in 1973 and has turned it into an $849 million empire, according to Forbes magazine.

Under Steinbrenner's command and control, the Yankees have played in the World Series nine times and won six.

"George has kept that sense of tradition," said O'Neill, who will be working the Reds-Yankees series for the YES network. "You're forced to win. It's not like you come into a year hoping to have a good year.

"You come into a year in New York to win a World Series, not to get to the playoffs, not to win the second round. I don't see many other cities that go about their business like the Yankees do."

Cincinnati hasn't made the playoffs since 1995, and has five championships to the Yankees' 26.

"I think George Steinbrenner makes this club very unique," New York manager Joe Torre said. "He demands to win and there's nothing wrong with that. I think that's why players want to play here. They want that opportunity to win in a special place."

The Yankees can afford such a fat payroll, despite having to make sizeable revenue sharing contributions, in part because of their YES (Yankees Entertainment and Sports) network.

The cable channel broadcasts all of the team's games and provides other programming.

Forbes estimated the network will generate approximately $200 million this year. Of that, a sizeable portion will be redirected back to Steinbrenner and the Yankees.

"I guarantee you that is significantly more money than ours," Allen said. "There's a lot of difference between their gross revenues and our gross revenues."

Fox Sports Net is the Reds' television rights holder.

The Yankees aren't the only ones with such a sweet arrangement. The Red Sox (NESN), Braves (TBS), Dodgers (Fox Sports) and Cubs (WGN) are among the others.

"When you've got your own network," Griffey said, "you're doing something right."

The YES network is one of several entities from the largest media market in the United States that cover the Yankees.

"New York is like no other place you've ever played baseball," Torre said. "The expectations are high. The pressure is enormous, but it's as exciting as anywhere. Unless there's a danger of losing, the winning can't be as sweet."

No fewer than eight New York-area newspapers cover every Yankees game.

Matsui's addition has added a sizeable Japanese contingent to the media mix. The Reds expect 48 members of the Japanese media representing 28 outlets during this week's series.

"My first meeting of the spring is telling players to deal with distractions," said Torre, whose wife, Alice, is from Cincinnati. "That's what being with the Yankees is all about."

That and, of course, winning.

Entering this season, the Yankees had the best record in baseball (2,628-2,097) since Steinbrenner took over in 1973. The Reds, despite the financial differences, were fourth behind the Yankees, Red Sox and Dodgers with a 2,496-2,270 record.

"It's going to be an exciting series for us," said Reds pitching coach Don Gullett, who pitched against the Yankees in the 1976 World Series and then signed with New York for the 1977-78 seasons.

"They have some great talent over there. ... It's going to be a great setting for the fans of Cincinnati to be able to see what the Yankees look like."

By the numbers

A quick comparison between the Reds and Yankees:

Opening Day payroll

Reds	$58 million
Yankees	$149 million

Records

Reds	27-29
Yankees	33-23

Records since '73

Reds	2,496-2,270
Yankees	2,628-2,097

Place in standings

Reds	Fourth
Yankees	First

All-Star players

Reds	7
Yankees	11

Number of (at least) $5 million men

Reds	4
Yankees	14

World titles

Reds	5
Yankees	26

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E-mail kkelly@enquirer.com