DANA POINT, Calif. -- Opinions differ on how much money he'll get and where he'll wind up, but there seems to be no disagreement as to the top position player in this year's free-agent crop: Mark Teixeira.

The leading first baseman on the market is head and shoulders above the rest of the class for numerous reasons, including these: He's only 28 years old and he's a switch-hitter who hits for both power and average.

Teixeira is hitting free agency at a time when his career numbers are on the upswing -- this season saw him record a career-high .410 on-base percentage and was the third consecutive in which he's improved that number. The two-time Gold Glove winner also remains an excellent fielder.

Will he return to the Angels? Or head east to Boston or New York? Or will the sentimental pick and his favorite team growing up, the Baltimore Orioles, pull off the surprise of the Hot Stove season?

The Yankees, who didn't pick up the $22 million option on Jason Giambi, are interested in Teixeira.

The Red Sox are also eyeing Teixeira, which tells you something about his value since Boston already has an outstanding first baseman in Kevin Youkilis. But Youkilis can also play third, and with third baseman Mike Lowell coming off hip surgery, adding Teixeira makes even more sense.

The two-week window to file for free agency, which opened the day after the conclusion of the World Series, closes Thursday. In the interim, only their 2008 teams are able to extend offers to free agents, only two of which have re-upped thus far. At precisely 12:01 a.m. ET Friday, the exclusive negotiating window for teams expires and free agency begins in earnest. At that point, any team can sign any of the 182 players who have filed for free agency.

Head of the class

Teixeira, Type A: .308 average, 33 homers, 121 RBIs. He's spent six years in the Major Leagues and over the past five seasons he has never hit fewer than 30 homers or driven in fewer than 100 runs. Last contract: Two years, $15.4 million. Comment: Teixeira's agent, Scott Boras, will get top dollar for his client, but if Teixeira maintains his level of performance, he'll be well worth it.

On the market

Rich Aurilia (Giants), Aaron Boone (Nationals), Sean Casey (Red Sox), Tony Clark (D-backs), Nomar Garciaparra (Dodgers), Giambi (Yankees), Doug Mientkiewicz (Pirates), Kevin Millar (Orioles), Eric Hinske (Rays), Daryle Ward (Cubs) and Richie Sexson (Yankees).

Ready to buy

The Giants would like to upgrade at the position with more power but aren't expected to get into the bidding for Teixeira.

If the Angels are unable to re-sign Teixeira, they will be looking for a replacement. Kendry Morales returns as an option if nothing materializes outside the organization.

Nick Johnson's frequent stints on the disabled list have the Nationals stepping up the search for a first baseman, preferably on who is left-handed with power.

Window shopping

The D-backs (veteran backup), Padres (veteran backup) and Mariners are clubs that could also be looking for a free-agent first baseman.

2010 class

The Mets' Carlos Delgado, Giambi, Baltimore's Aubrey Huff, Robb Quinlan of the Angels and Pittsburgh's Adam LaRoche could be free agents after the 2009 season.