Hmmm....Interesting

From Baseball Prospectus - "Consulting firm Deloitte and Touche, known around the Puget Sound for their work sending local AT&T Wireless jobs to India, pegged the Seattle Mariners as the fourth-richest sports franchise in the United States, taking in $208.3m in revenue. The Red Sox had estimated revenues only $4m[illion] higher that [than?] the Mariners in third place. Boston is expected to carry a payroll of about $130 million heading into the 2004 season. The Mariners may start the season with about $86m in actual payroll commitments. Deloitte said they based their figures on "financial statements or other reliable sources". The Mariners declined comment."

The Mariners do have a new stadium and may be carrying a bigger debt burden but a $44 million difference? That's pretty steep.