The Mets are out of the gate strong; here they come around the bend for the final lap! But wait, the Mets are slowing down, and here come the Yankees!

If this offseason was a race between the two locals, the play by play may have sounded a little something like that. General Manager Omar Minaya and the New York Mets made headlines early on, nabbing closer Billy Wagner and first baseman Carlos Delgado. The New York Yankees made a big splash towards the latter half of the offseason when they shockingly signed now former Boston outfielder Johnny Damon.

The Mets organization certainly deserves some praise in its attempt to rebuild the team. Short of acquiring Manny Ramirez (although they have made every effort except sending away top prospect Lastings Milledge), the Mets have been active — for better or worse. But while Minaya is always anxious to improve his squad, he has completed some questionable trades this offseason.

Minaya’s impatience in holding onto center fielder Mike Cameron (he was traded for Xavier Nady) could have crippled the team’s chances of getting Ramirez to come to Shea. With Damon out of Boston, Cameron could have been the centerpiece in a deal for Boston’s slugging left fielder. The Mets also better believe that catcher Paul Lo Duca is superior to Benji Molina. Otherwise, there is no excuse for trading for the 35-year-old catcher when the market for the All-Star Molina was bleak. And the recent trade of starter Kris Benson for Jorge Julio (5.90 ERA) has left Mets fans scratching their heads.

As for the Yankees, did anyone really believe Bubba Crosby would be the starting centerfielder on opening day? General Manager Brian Cashman deserves, and has received, much praise for how he handled the centerfield situation and the Damon negotiations, as he forced Damon to either take the Yankees’ money or they would look elsewhere.

With Damon leading off and the slew of Hall of Fame-caliber players to follow, the Yankees offense could very well be the best in baseball history. But the Yankees’ biggest problem last year was their pitching. Cashman improved the bullpen by signing Kyle Farnsworth, who may not be as good as Tom Gordon in the regular season but can’t possibly be any worse than him in the playoffs. Joining Farnsworth are lefties Ron Villone, Mike Myers and hard-throwing Octavio Dotel, who will all bring the Yankees the middle relief that they sorely missed last year.

But for both the Mets and Yankees, it doesn’t matter how you start the offseason, or finish it for that matter — it’s how you finish the season. So let’s take a look at some of the other winners and losers this offseason.

Winners

1. Toronto Blue Jays

The Blue Jays are in the winner’s category only for netting closer B.J. Ryan and starter A.J. Burnett — not for shelling out $102 million to do so. If that’s what it takes to put a winning club on the field, then it is money well invested. The addition of third baseman Troy Glaus, first baseman Lyle Overbay and newly signed catcher Bengie Molina will add some thump to the Jays’ lineup.

2. Los Angeles Dodgers

After being criticized the past few years for pocketing their profits, the Dodgers finally invested in their roster. With a revamped lineup featuring Rafael Furcal and veterans like Nomar Garciaparra, Bill Mueller and Kenny Lofton, the Dodgers have a chance to win the wide-open NL West.

3. Chicago White Sox

Few teams tinker with their roster after winning a World Series, but GM Ken Williams had no qualms about trading for Jim Thome and Javier Vasquez. With that said, it’s hard to believe the team is better than it was last year, but it just may be in 2006.

Losers:

1. Boston Red Sox

It all went downhill once GM Theo Epstein stepped down, and now that he’s back with the organization, he must fix the mess he created. Ramirez and David Wells still want out of Boston, and the only thing new center fielder Coco Crisp is better at than Johnny Damon is being part of your complete breakfast.

2. Florida Marlins

New Manager and former Yankee Joe Girardi had no idea what he was getting into. With no stadium deal and no fans in the seats, the Marlins had no choice but to ship off half their roster and start from scratch again. The only solace they can take is that the same scenario happened in 1998. Five years later they were World Champions.

3. Los Angeles Angels of Anaheim

Owner Art Moreno set the standard two years ago after signing Vladimir Guerrero and Bartolo Colon. Since then, they haven’t done much. There was talk about signing first baseman Paul Konerko (who re-signed with Chicago), but no other big bat has been on their radar.