Mike Celizic

The Yankees tried the build-from-within plan, and it didn’t work. Come Friday, it’s time to start throwing the money around again.

That’s when free-agent season begins, and this year there can’t be any Plan B for New York G.M. Brian Cashman. He needs starting pitching — desperately. And there are some crown jewels on the market that can be his if the Steinbrenners are willing to foot the bill — and we know that they are.

There’s a lot of talk about going after first baseman Teixeira and Manny Ramirez, two of the best hitters in the game. And that’s just fine. The Yankees need a power infusion at first base, which Jason Giambi’s departure leaves vacant. And they could use some in the outfield, as well, although putting Manny in Yankee Stadium’s expansive left field could be a problem for a man reputed to be one of the worst outfielders in the business.

But if the Yankees are to return to the playoffs, as their fans feel it is their divine right to do, they’ve got to get pitching. As luck would have it, there are two great starters out there, CC Sabathia, the hero of the Brewers’ playoff run, and A.J. Burnett, who’s been hiding his light under a dome in Toronto. Also available is Ben Sheets, a terrific talent when he’s healthy, and Derek Lowe, as solid a middle-of-the-rotation veteran as there is.

The Yankees have to get two of them — preferably Sabathia and Burnett. They should get Lowe, as well.

Money isn’t an issue. The team is going to get piles of money from their new stadium and they’re lopping more than $70 million off the payroll with the expiration of several contracts, led by Giambi’s. The Yankees can commit $50 million a year to the three new pitchers and still have enough left over for Manny, Teixeira or both.

But the hitters are a luxury. If the Yankees want to maximize their hopes of returning to the World Series — and winning it — the pitchers are a necessity. If you think three new starters are too many, look at who their top five starters were last year last year: Mike Mussina, Andy Pettitte, Darrell Rasner, Sidney Ponson and Chien-Ming Wang.

Forget Rasner and Ponson. They were thrown into the breach because of injuries and the poor performance of the kid pitchers who were supposed to lead the Yankee renaissance.

The best of the Yankee starters was 39-year-old Mussina by a big margin. He won 20 games for the first time in his career, and I’d have him back if he wants to keep pitching at the age of 40. Wang, who was limited by injury to 15 starts, is 28 and a top-tier pitcher. But he’s not the hard-throwing stud you want at the top of a rotation.

Everbody else can go. Andy Pettitte is a bulldog on the mound and beloved in the Bronx. But he was 14-14 last year and clearly isn’t the pitcher he once was. He may be a sentimental favorite, but sentiment doesn’t win championships. If the Yankees decide to sign him for another year, he’s no better than a fourth or fifth starter. Better to let him retire or find work elsewhere and go with younger and better arms.

The best of them all is Sabathia, who was a serious Cy Young candidate in the National League after pitching just half a season there. He’s super-sized and seems to have cheeseburger issues, but his weight hasn’t held him back yet. The man’s the stud starter the Yankees need.

MORE FROM BASEBALL

Baseball Section Front

Handicapping the Halladay chase Blyleven: Pitching to be had beyond Halladay DeMarco: Red Sox should take measured approach CTB: A prediction — Lackey will sign with Yankees   CTB: Indians unlikely to deal Wood this offseason   CTB: Mets could be interested in Royals’ Guilllen Complete list of free agents Circling the Bases: Blogging on news, rumors, buzz SCORES, SCHEDULES, STANDINGS, STATS Latest baseball videos Baseball Section Front   Add Baseball headlines to your news reader: