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Just saw this on Sportscenter. They replayed it from the David Letterman Show Last Night. I think it's pretty damn funny.
Top Ten New York Yankees Excuses
10. "The Angels have developed a secret pitch that curves"
9. "Players left logy by clubhouse paella"
8. "Aren't used to rat-free outfield"
7. "Average player age is 52"
6. "Didn't know if they were playing California Angels, Anaheim Angels, or Los Angeles Angels of Anaheim"
5. "Acid reflux"
4. "How are you supposed to field a competitive team on $200 million?"
3. "Due to typo in latest memo, Steinbrenner demanded players give 10%"
2. "Giambi lost his lucky syringe"
1. "Who can concentrate on Baseball when Hockey is back?"
Top Ten New York Yankees Excuses
10. "The Angels have developed a secret pitch that curves"
9. "Players left logy by clubhouse paella"
8. "Aren't used to rat-free outfield"
7. "Average player age is 52"
6. "Didn't know if they were playing California Angels, Anaheim Angels, or Los Angeles Angels of Anaheim"
5. "Acid reflux"
4. "How are you supposed to field a competitive team on $200 million?"
3. "Due to typo in latest memo, Steinbrenner demanded players give 10%"
2. "Giambi lost his lucky syringe"
1. "Who can concentrate on Baseball when Hockey is back?"
It's always noon somewhere! 
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