The Pirates' website says so.

By my calculations, the Pirates are only on the hook for about $12.5 million next year, plus an undisclosed amount they have to pay Arthur Rhodes. They owe $4.5 million to Mark Redman, $4.6 to Jack Wilson, $1.4 to Salomon Torres, about $1.5 million to Dave Williams and $500,000 to Jose Mesa.

They'll pay for several guys to go to arbitration, probably about $2 million to Oliver Perez, $3.5 million to Kip Wells, $3.5 millon to Craig Wilson, and $2 million to Rob Mackowiak. They'll probably also pay about $1 million to Jody Gerut. If Jason Bay signs a long term deal, he'll probably make $1 million or so next year.

They'll have probably about 25 guys on the roster who will make near the league minimum, so that's another $9 million or so. They also have a few guys who might be Super 2's, but no one special.

That's about $34.5 million, plus maybe a million to Cleveland to pay for Rhodes, so that's about $35.5 million. Are my calculations right? And where should the rest of the money go?

By the way, what happened to Let's Go Bucs? His Let's Go Bucks feature hasn't been updated in a while, but it's still a nice resource.