NEW YORK The Yankees have no equal in spending, not in winning.

Even before their latest spending spree, the Yankees finished 2008 with a record payroll of $222.5 million.

The Detroit Tigers were fourth at $136.2 million.

The baseball commissioner released the figures, which show the Yankees with a $75.4 million lead over the next-highest spender, the Boston Red Sox at $147.1 million.

New York s luxury tax payment of $26,862,702 was just $141,000 shy of the Florida Marlins entire payroll, which came to $27,003,450.

The New York Mets were third at $144.7 million.

First Published December 24, 2008, 7:12 a.m.