First and foremost I think the Red Sox have players currently left off of their 40-man roster that they're going to make an effort to add to the roster through a few minor moves. Most specifically they will try to make room for Allen Webster, Alex Wilson, Jeremy Hazelbaker, and Josh Fields so that they are not lost to the Rule 5 draft. I'll equate for these through the simulation:

Arbitration Projected Salaries:

Alfredo Aceves - $2.75MM
Scott Atchison - $900K
Andrew Bailey - $3.7MM
Daniel Bard - $1.5MM
Craig Breslow - $2.55MM
Jacoby Ellsbury - $8MM
Rich Hill - $1.15MM
Andrew Miller - $1.6MM
Franklin Morales - $1.75MM
Jarrod Saltalamacchia - $4MM
Ryan Sweeney - $1.5MM

Non-Tender:

1) David Carpenter, RHP

Trades:

1) Jarrod Saltalamacchia (C), Ryan Sweeney (OF), and Alfredo Aceves (RHP) to the New York Mets for Ike Davis (1B), Michael Fullmer (RHP), and Adam Kolarek (LHP).

2) Felix Doubront (LHP), Bryce Brentz (OF), Jose Iglesias (SS) and Brandon Workman (RHP) to the Cleveland Indians for Justin Masterson (RHP), and Asdrubal Cabrera (SS).

Free Agent Signings:

1) Brandon McCarthy (RHP) 2 years, $19MM
2) Dallas Braden (LHP) 1 year, $1.3MM
3) Cody Ross (OF) 3 years, $22.5MM
4) Kila Ka'aihue (1B) Minor League Contract
5) Travis Buck (OF) Minor League Contract
6) Jeff Manship (RHP) Minor League Contract

2013 Starting Lineup:

1. Jacoby Ellsbury, CF - $8MM
2. Dustin Pedroia, 2B - $10.25MM
3. Will Middlebrooks, 3B - $490K
4. David Ortiz, DH - $14MM
5. Ike Davis, 1B - $3MM (Arb. projection)
6. Cody Ross, RF - $7.5M
7. Asdrubal Cabrera, SS - $6.5M
8. Ryan Lavarnway, C - $490K
9. Ryan Kalish/Jerry Sands, LF - $490K

Bench:

1. Dave Ross, C - $3.1MM
2. Sands/Kalish, OF - $490K
3. Pedro Ciriaco, INF - $490K
4. Daniel Nava, OF - $490K

2013 Starting Rotation:

1. Jon Lester - $11.625MM
2. Clay Buchholz - $5.5MM
3. Brandon McCarthy - $9.5MM
4. Justin Masterson - $5.9MM (Arb. projection)
5. John Lackey - $15.25MM

Bullpen:

1. Andrew Bailey - $3.7MM
2. Junichi Tazawa - $490K
3. Daniel Bard - $1.5MM
4. Mark Melancon - $490K
5. Craig Breslow - $2.25MM
6. Andrew Miller - $1.6MM
7. Franklin Morales - $1.75MM

Outside Looking In (Start in minors or injured, contribute during the season):

Rubby De La Rosa (As a late innings RP)
Dallas Braden
Mauro Gomez
Ivan DeJesus
Zach Stewart
Clay Mortensen
Sandy Rosario
Chris Carpenter
Drake Britton
Alex Wilson
Josh Fields
Mitch Maier

New 40-Man:

Pitchers: Bailey, Bard, Beato, Braden, Breslow, Britton, Buchholz, C. Carpenter, De La Rosa, Fields, Lackey, Lester, Masterson, McCarthy, Melancon, A. Miller, Morales, Mortensen, Pimentel, Stewart, Tazawa, Webster, A. Wilson.

C: Lavarnway, Ross.

INF: A. Cabrera, Ciriaco, Davis, De Jesus, Gomez, Middlebrooks, Pedroia, Valencia.

OF/DH: Ellsbury, Hazelbaker, Kalish, Nava, Ortiz, Ross, Sands.

DFA'd & Accept Assignment: Rich Hill, Scott Atchison, Sandy Rosario.

Total Spent: $124,475,000