According to Nikkan Sports, the Oakland Athletics appear to be front-runners for Hideki Matsui. It seems the A's also feel Matsui is worth around US$5M (which would be down US$1M from last year's US$6M). The White Sox and Tigers are also rumored to be interested.
The Baltimore Orioles appear interested in seeing Koji Uehara return to the team (as a closer) next year.
Kosuke Fukudome returned to Japan yesterday. Said Fukudome, "I think I had a decent year. I'd like to move up a notch next season and continue working [on improving batting stance by lowering my center of gravity]. ... I want to work on making a body that can last a whole year. I need to work on that first."