As mentioned in this column, the Red Sox may have only limited financial room to maneuver as they go about addressing their needs this offseason. While the team needs to identify two starters to round out the rotation and must decide what kind of additions to make to its bullpen (a matter that could become pressing if, for instance, Daniel Bard was to move to the rotation), the team is already starting to near the luxury tax threshold of $178 million for 2012.

Based on estimates involving players who are not yet under contract, here is a look at how the Red Sox payroll shapes up: