Picking up on some rumors that the Yanks may make an offer for Dodgers pitcher Derek Lowe, SG at Replacement Level Yankees Weblog ran the numbers on Lowe yesterday to see how the sinkerball specialist may fare in the Bronx. SG’s analysis turns out a pitcher who could fill the middle of the Yankee rotation at a good price for three years. While SG would rather see the Yanks sign Andy Pettitte for one season, Lowe seems to be a better bet for less money than A.J. Burnett would be be. I’m still not, however, sold on the idea.