The New York Yankees entered the offseason with many expecting the club to make some significant moves. So far, they have yet to make a huge splash, though, rumors are still swirling about the team's pursuit of San Diego Padres star Juan Soto.

In any case, New York general manager Brian Cashman is seemingly taking a good look at the roster and thinking about what kind of trade (or trades) he can pull off without parting ways with the top guns, which, he indicated, aren't a lot.

“After the year we had, there’d be very few untouchables,” Cashman said (via Bryan Hoch of MLB.com).

Indeed, the Yankees are coming off a down campaign. In the 2023 MLB season, they went just 82-99 and missed the postseason for the first time since 2016. Their offense was a huge question mark in 2023, especially during the absence of Aaron Judge because of injury. That season, New York was second-last in the majors with a batting average of .227 and only 19th with a 94 wRC+.

Judge obviously is an asset the Yankees won't even dare think about letting go via trade. Gerrit Cole is another one of the untouchables definitely. Beyond those two, it can get pretty intriguing for the Yankees, who have an estimated payroll of $273 million in 2024.

Still, Cashman and the Yankees know that they can't be idle in the offseason and emerge out of it without a big fish in the net, either via trade or free agency. Soto remains a top trade target while Shohei Ohtani is, of course, the holy grail of free agency, and both are on the radar of the Yankees.