Varitek = Posada
Youk
Lorretta = Cano
Lowell
Gonzalez
Manny > Matsui
Crisp
Nixon
Ortiz > Bernie
Snow > Andy Phillips
Cora > Escalona (I doubt Escalona makes it because I think we still ad someone else, but as of now he fills the role)
Harris
Flaherty = Stinnett (I like Flaherty's glove and Stinnett's bat, equal)
Schilling
Becket > Mussina
Wells > Wang (Assuming Wels is there, I think he still gets traded though)
Wakefield = Chacon (Both were up and down last year, ill give it an equal for now)
Clement = Pavano
Foulke
Timlin > Farnsworth
Arroyo > Sturtze/Small
Tavarez
DiNardo
Seanez > Villone
Papelbon > Wright
Obviously moves need to be made, pitchers need to be traded as both teams have a surplus, and the rosters are not final, but this is how I view it, assuming the Crisp and Gonzalez deals are done.
Red Sox: 10
Yankees: 10