Buster Olney touched on the Rays in his post trade deadline wrap up. John Romano also discussed Carl Crawford's future during the All Star Break. This link provides a good summary of the current year's payroll obligation, and this one gives a little more detail by player.
If the Rays are serious about moving payroll in the offseason the only way to do it and make a dent would be to focus on guys making $2 million plus. In order of 2010 obligations that would be
1. CC - $10 million club option for 2010
2. Pena - $10.125
3. Burrell - $9 million
4. Kaz - $8 million
5. Aki - $4.25 million club option
6. Wheeler - $3.5 million
7. Navi - Currently earning $2.1 but is aribtration eligible for 2010
8. Bartlett - Arbitration eligible currently making $1.9
Other arbitration players are
Free Agents for Next year (with current year's salary in brackets)
Percy ($4.4 M)
Bradford ($3.6 M)
Obviously Percy is not welcome back. I like Bradford, but for the number of times he has gone to the DL, I don't think he is someone worth offering a contract to. There is $8 million right off the bat. Of all the arbitration guys Bartlett, Upton, Howell, and Garza will see pay increases. Particularly the last three guys, all of whom are below $500K. Navi is grossly overpaid, and I can't see the Rays getting killed on his case.
Feel free to draw your own conclusions but the Rays don't appear to be in a position to keep all the current players and still satisfy the impending raises that appear to be headed to the arbitration guys. It seems that one or two of CC, Pena, Burrell, and Kaz would need to be moved. If it were up to me I'd like to see Burrell ($9 M) moved and perhaps decline on Aki and cut bait with Navi instead of moving another one of the top four.
I feel like CC is too valuable to move, but he would fetch more on the open market than any of the others.