New York is also carrying A.J. Burnett on the ALDS roster, though the club is planning to bypass him for a Game 4 start in favor of Sabathia on short rest. The bullpen will fill behind closer Mariano Rivera with Kerry Wood, Joba Chamberlain, Dave Robertson, Boone Logan, Mitre and Moseley.
"A.J. will pitch out of the bullpen, but if he needed to start a game, he will start a game for us, unless he was used," Yankees manager Joe Girardi said. "And by doing that, we took Mitre; we really liked the way his sinker has been working lately."
Selecting Mitre and Moseley effectively deleted right-handers Chad Gaudin, Ivan Nova and Javier Vazquez from the roster, as well as left-hander Royce Ring, who had been under consideration to serve as a second lefty option along with Logan.
Girardi had been weighing the idea of carrying Eduardo Nunez as an additional infielder and pinch-running option, but the manager decided instead to go with Golson, who made a strong throw from right field to cut down the Rays' Carl Crawford at third base for the final out of a Sept. 14 game at Tropicana Field.
"The scenarios that you can create are endless, and you talk about, 'Well, should I do this or should do I that?'" Girardi said. "You try to cover all of your bases as best you can. There wasn't one necessarily tougher than the other, but you just try to cover everything."
New York's catching tandem will be Jorge Posada and Francisco Cervelli. Designated hitter Lance Berkman and utility man Ramiro Pena are the spare infielders behind Alex Rodriguez, Derek Jeter, Robinson Cano and Mark Teixeira.
The Yankees are carrying six outfielders, with Brett Gardner, Golson, Curtis Granderson, Austin Kearns, Nick Swisher and Marcus Thames all on the roster.
Ring, Nova, Nunez and Jonathan Albaladejo have all been sent to the club's Minor League complex in Tampa, Fla., to serve as a playoff taxi squad in case of emergency.
The roster set Tuesday is only for the Division Series. Changes may be made prior to the start of ensuing series.