~ The Cardinals spent just under $100 million in payroll last season.

NEW YORK -- The Yankees did finish first in something last year -- spending.

While its streak of AL East titles ended at nine, New York wound up with a record payroll of $218.3 million.

The World Series champion Boston Red Sox were a distant second at $155.4 million, according to information received by clubs from the commissioner's office.

In addition to the largest payroll, the Yankees have the highest revenue in the majors. New York took in $415 million last year, giving about $100 million of it away in the sport's revenue-sharing plan.

Both the Yankees and New York Mets will receive revenue boosts in 2009, when they move into new stadiums.

"We're always working on increasing revenues, but it's getting harder and harder to do," Red Sox owner John Henry said in an e-mail. "The Yankees and the Mets will be greatly helped by their new ballparks, which look to be state-of-the-art. They seem very well designed to maximize revenues and to greatly improve the fan experience. The renovations we have been at work on within Fenway, the new ballparks in New York, Washington, Minneapolis -- everywhere -- these are great for baseball."

The Yankees were set to fall under the $200 million mark last year before signing Roger Clemens, who increased their payroll by $17.4 million. He went 6-6 with a 4.18 ERA in 18 appearances.

New York is on track to lead the major leagues in payroll again, but its total appears likely to drop. The Yankees have committed $198.6 million to 19 signed players on their 40-man roster. Adding in the midpoints for their three players remaining in arbitration -- Chien-Ming Wang, Robinson Cano and Brian Bruney -- the total increases to $207.6 million.

The Los Angeles Dodgers were third last season at $125.6 million, followed by the Mets ($120.9 million), Chicago Cubs ($115.9 million), Seattle ($114.4 million), Los Angeles Angels ($111 million), Philadelphia ($101.8 million), San Francisco ($101.5 million) and the Chicago White Sox ($100.2 million).

At the back end were Tampa Bay ($31.8 million), Florida ($33.1 million), Washington ($43.3 million) and Pittsburgh ($51.4 million).

In all, teams spent $2.71 billion on players last year, up from $2.49 billion in 2006 and $2.35 billion in 2005.

The 30 clubs estimate they took in $6.075 billion last year, an increase from $5.2 billion the previous season and $4.7 billion in 2005.

Payroll figures are for 40-man rosters and include salaries and prorated shares of signing bonuses, earned incentive bonuses, non-cash compensation, buyouts of unexercised options and cash transactions. In some cases, parts of salaries that are deferred are discounted to reflect present-day values.