The new stadium on the north side of 161st Street is 63 percent larger than the old, with four merchandise stores instead of one, and 13 restaurants, lounges and food courts for the public, including a martini bar and a steak house that figure to become a destination for Wall Street’s elite. There are 51 available luxury suites priced from $600,000 to $850,000 each, up from 19 at the old ballpark.

Even without the income from the new stadium, the Yankees already have paid out the top average salary in the major leagues for the past 10 seasons, according to the Major League Baseball Players Association. This year’s $223 million final payroll, according to the commissioner’s office, was more than double the $96 million MLB average and more than eight times Florida’s $27 million.

Yet, the Yankees do help subsidize the other teams. New York is paying $26.9 million in luxury tax — just $141,000 less than the payroll for the Florida Marlins’ entire 40-man roster. Throw in revenue-sharing payments, and the Yankees are contributing $110 million to Major League Baseball for this year.

“As long as we follow all the rules, which we do, provide hundreds of millions of dollars, as we have over the past several years to other teams, and spearhead enormous revenue to the commissioner’s office, networks and other entities, people should allow us to run our business the way we think is the most appropriate,” Levine said.

The Mets’ new ballpark appears modest in comparison. Citi Field costs $800 million, and at 45,000 holds about 7,000 fewer fans than the new Yankee Stadium.

While the Yankees almost never rule themselves out of signing any free agent, Rodriguez is the only pricey player the Mets have signed.

“Everybody is taking a little bit of a cautious approach,” chief operating officer Jeff Wilpon said.

Steinbrenner is sensitive to repeated mentions of the Yankees’ 4,300 premium seats, which cost $100 per game and up.

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“That’s not a fair assessment as far as I’m concerned,” he said. “The truth of the matter is half the seats in the stadium are less than $45, $45 or less.”

His team hasn’t won the World Series since 2000 and hasn’t even won the AL pennant since 2003. Yankees players are reminded of the goal every time they see the back of manager Joe Girardi, who wears No. 27 — representing that elusive 27th title.

“If the Yankees don’t make the playoffs, they are going to do whatever they need to do to get back to where they want to go,” the Giants’ Randy Winn said. “You were expecting the New York teams to do something and make a splash.”

And they may not be finished.

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