Add Jon Heyman to the long list of writers who think the Yanks are interested in Ben Sheets. Heyman notes that Sheets will decline arbitration tonight, spurred on in part by the idea that the Yanks are interested. While his speculation is just that and Sheets seems to be on the Yanks’ second tier of choices, we have repeatedly expressed our support for Ben Sheets. Fewer years and a few million less should land Sheets, and it’s a much better risk than overpaying Derek Lowe or A.J. Burnett.