The Associated Press

MIAMI - When it comes to spending, the World Series is a mismatch.

The New York Yankees have outspent the Florida Marlins by a 3-to-1 margin, according to the most recent figures compiled by the commissioner's office.

New York had a major-league leading $164 million payroll on Aug. 31 in the latest tabulation. Florida was 21st in the major leagues at $54 million - seventh among the eight playoff teams.

Among the other postseason teams: Boston was fourth at $106 million; Atlanta sixth at $95 million; San Francisco ninth at $87 million; the Chicago Cubs 11th at $83 million; Minnesota 19th at $57 million; and Oakland 25th at $50 million.

It marked the second straight season in which three relatively low-spending teams made the playoffs. In 2002, the World Series champion Anaheim Angels were 16th at $62 million, among three teams from the bottom half of the payroll list to make the postseason.

"We're playing the Marlins, supposedly a lot of money against very little money," Yankees manager Joe Torre said. "But it wouldn't matter who we played. Our expectations to live up to ourselves is enormous. It's unbelievable."

Oakland has made the playoffs four straight years, although the A's haven't advanced beyond the first round, and Minnesota has won the AL Central two years in a row despite its small payroll.

"If we start looking at the numbers, it gets ugly," Twins manager Ron Gardenhire said. "You think we wouldn't want to have a team full of Giambis and Jeters? . . . We develop our own players and we develop them for our ballpark and the way we think that we have to play and that's a little speed, a little this and that."

Figures for payrolls are based on 25-man rosters as of the day before September callups. They include salaries, prorated shares of signing bonuses and All-Star bonuses, but do not include performance or award bonuses. Portions of income deferred without interest are discounted.

"If they don't win the World Series, it's somewhat of a disappointment because they're expected to do it every year," Florida third baseman Mike Lowell said about the Yankees, his former team.