c - Jason Varitek r/r 32 $6.7 m
1b - Kevin Millar r/r 32 $3.3 m
2b -
3b - Bill Mueller b/r 33 $2.1 m
ss - Nomar Garciaparra r/r 30 $11.5 m
lf - Manny Ramirez r/r 32 $20.5 m
cf - Johnny Damon l/l 30 $8.0 m
rf -
dh -
bench -
bench -
bench -
bench -

sp - Pedro Martinez rhp 32 $17.5 m
sp - Tim Wakefield rhp 37 $4.35 m
sp -
sp -
sp -
rp - Ramiro Mendoza rhp 32 $3.6 m
rp - Alan Embree lhp 34 $2.75 m
rp -
rp -
rp -
rp -

25th man (bench/rp) -

options held - Derek Lowe rhp 31 $5.0 m ($0.5 m buy out)
Bobby Howry rhp 30 $2.5 m ($0.2 m buy out)

Total players - 10
2004 Salary - $80.3 m
Sunk costs -$1.2 m (minimum paid to Lowe and Howry, and $0.5 m paid to Suppan for buyout)
Total Expendatures - $81.5 m

Players who are arbitration ellegible:
Adrian Brown - 3rd year
Jeremy Giambi - 5th year
Damian Jackson - 5th year
Gabe Kapler - 5th year
Byung-hyun Kim - 4th year
Lou Merloni - 5th year
Doug Mirabelli - 5th year
Trot Nixon - 5th year
David Ortiz - 5th year
Ryan Rupe - 4th year
Scott Sauerbeck - 4th year
Scott Williamson - 5th year

Not yet eligible, but on the 40 man:
Bronson Arroyo
Caser Crespo
Jorge de la Rosa
Casey Fossum
Brandon Lyon
Anastacio Martinez
Jason Sheill

Free Agents:
John Burkett
Bill Haselman
Todd Jones
Dave McCarty
Robert Person
Jeff Suppan (option declined)
Mike Timlin
Todd Walker