Mariners send:

2047 2nd
2048 1st
2048 2nd
SP J. Fabian 3.5p $300,000
1B R. Palmeiro 5.0p MLC
MR B. Cortes 5.0p MLC

Total: $300,000

Yankees send:

CL M. Gonzalez 4.5 $11,270,000
2B/SS C. Calabro 4.0 $12,000,000
OF J. Pauly 2.5 $ $3,390,000

Total: $26,660,000