Heyman: Lowe 4 for $66 million?

According to Jon Heyman, the Yankees are closing in on another pitcher:

The Yankees' new rotation is starting to take shape as they are also in serious negotiations with free-agent Derek Lowe. An agreement with Lowe appears likely to be finalized in coming days, as well. The sides were discussing a contract for four years and about $66 million late Tuesday.

Ay. I want to know what happened to Ben Sheets. He wasn't named in Heyman's piece regarding the Yankees targeting three pitchers last night. I think he's the next best option after CC Sabathia.

Think that's too much for Lowe?