8:31pm: Mark Feinsand says Nick Swisher will decline the qualifying offer as well, which again is not surprising. Feinsand says five teams have already showed serious interest in signing him, including the Rangers and Mariners.
7:38pm: As expected, Rafael Soriano will decline the team’s qualifying offer before tomorrow’s deadline according to Jon Heyman. If and when he signs elsewhere, the Yankees will receive a supplemental first round draft pick as compensation. Nick Swisher is also expected to decline while there’s an outside chance Hiroki Kuroda accepts. I hope he does.