Yeah Fangraphs has right around 55 too, I guess the disconnect that I can see is they have 14 million for pre-arb contracts(not including 40-man minor leaguers) and I'm not sure how they come to that considering they have 7 players in that bucket. Even doubling it for the likelihood of Estrada, Wesneski, Mastrobuoni, etc being major leaguers, there's only so many slots considering those minor leaguers + guaranteed + arb salaries. One other thing to consider is the major league IL. If a big leaguer is on the IL and replaced by a minor leaguer, you're paying an extra $800k. I thought the tax took into account the 40 man, wouldn’t that amount just be prorated for the time on the roster? A relative pittance