Who would have thought the collective-bargaining agreement could possibly drive The Boss to such extremes.

Citing team sources, Newsday reported Friday that George Steinbrenner is threatening to cut the dental plans of roughly 150 employees by the new year in order to cut costs.

According to the report, the cuts would save the team approximately $100,000. Steinbrenner and the Yankees declined comment on the matter.

"He always does this kind of stuff at this time of year," one employee told Newsday of Steinbrenner.

The sources also told the newspaper that when the rumor circulated throughout team offices, many made sure to pay a visit to the dentist before the reported deadline. But the Yankees haven't come up with a specific plan for the cuts.

According to the report, the club might offer a lesser dental plan to the group of 150, and if a majority of the group signs up for it, then the Yankees will go with that plan. But if the group doesn't reach the mark, then all of the group's dental coverage could be eliminated.

"They're coming off record revenues and record ticket sales, and they've made the playoffs for eight straight years," one industry source told Newsday. "It would seem inconceivable that they would stoop to that. This is something only a really bad businessman would do."

But the notion of the cuts isn't far off, and it's not Steinbrenner's first penny-pinching move since the new CBA was announced Aug. 30.

Steinbrenner fired two scouts and cut the hours of elevator operators for Yankee Stadium. The Yanks also laid off about 25 people on Oct. 17, and ordered those people to sign waivers to not speak with the media in return for salary through 2002. Yankees general manager Brian Cashman repeatedly has said the Yankees need to cut payroll, and the team hasn't rushed to retain free agents like Roger Clemens and Robin Ventura.

After signing Mike Mussina to an $88.5 million contract two years ago, he let 10 people go. There are also about 30 employees in the organization that never received their World Series rings from 2000. The Yankees management has also disbanded its secretaries' union, thereby giving the club more room regarding secretaries' wages and hours.