It is wishful thinking to think the reported boorish behavior of Yankees fans toward Cliff Lee’s wife during the ALCS will keep the talented left-hander out of the Bronx.

There are several factors – some still to happen – that will determine where Lee ends up this winter. The Yankees long appeared to be the frontrunners to land Lee, and that still holds true because they have the ability to write the largest checks.

Lee was traded by Cleveland, Philadelphia and Seattle in large part because those teams weren’t going to re-sign Lee. Now, there’s no guarantee Texas will, either, regardless of what happens in the World Series.

“Lee wants to go through the free agent process,” one agent said. “He may very well stay in Texas, but he’s going to test the market.”

Lee has not been quoted as saying he won’t play in New York, for either the Yankees or Mets, so until he does we can’t eliminate the market. Lee will surely not rip New York over this because it will reduce his leverage in the free-agent market.

Because of the tax situation in New York in comparison to Texas, a New York team would have to blow the Rangers out of the water to land him. Reports have been the package would have to be $20 million to $40 million greater in New York to compensate for the tax issue.

Neither the Mets nor Yankees have established their budgets for 2011, but it is a solid assumption the Yankees’ will be far greater.

Small town Mike Mussina was no great fan of New York when he played with the Orioles, but in the end he left for New York and adapted. As much as Lee might be a country boy, if the Yankees’ offer is far superior to that from Texas or another team, he could still end up with the Yankees.

In comparison to the Mets, the Yankees can offer more money and a better chance to immediately win. That speaks volumes. And, the Yankees can offer a lot of financial love to apologize for their boorish, entitled fans.

And, when it comes to free agency, money usually speaks loudest.