Even though Alex Rodriguez will be out for up to eight weeks with a broken hand, the Yankees don't need to splurge on an over-priced replacement like Headley.
Headley is a quality player who is having a career-year at the plate, and manager Joe Girardi could put him at multiple positions in the field.
However, according to ESPN's Jayson Stark, the Padres are looking for a package similar to what they got for Mat Latos last season. In that deal, San Diego brought in three quality prospects (Yonder Alonso, Brad Boxberger, Yasmani Grandal) and Edinson Volquez, their top starting pitcher.
If they're asking that much for Headley—and all indications are suggesting that they are—then the Yankees should hang up the phone.