SEATTLE – They have evaluated their in-house talent and gauged how it will help them next year. They know their greatest needs and have identified the ways to address them.

And they have made Plans B, C and D – if not beyond – in case their A-list doesn’t come together.

Now it’s time for the Seattle Mariners to make themselves a better team.

Baseball’s general manager meetings begin today in Miami, where executives will gather for face-to-face discussions that could lead to trades. Friday, the shopping season officially begins when teams are allowed to negotiate and sign any free agent.

“I don’t know if anybody will come out of the gate swinging on the 12th,” said Lee Pelekoudas, the Mariners’ assistant general manager. “For the most part it will be a feeling-out process to see where everybody stands.”

It seems obvious where the Mariners stand.

After a 99-loss 2004 season when no phase of their game was spectacular beyond Ichiro Suzuki, the Mariners must pump up the offense, solidify a defense that was noticeably weaker than in past years and address concerns on the pitching staff.

While it doesn’t take an organizational meeting to determine the basic needs, the Mariners have spent a lot of time the last five weeks concocting an offseason strategy. They have listened to their scouts, analyzed statistics and spoken with people inside and outside the organization about players who interest them.

“We’ve spent a lot of time on the phone,” Pelekoudas said. “Every club will identify the spots they need to strengthen and target specific players they would like to pursue via trades or free agency.”

The Mariners aren’t saying how big a wave they’ll make in the free agent market. Their greatest priority is to add offensive-minded players at the corner infield positions, and there are a couple of high-profile free agents, Dodgers third baseman Adrian Beltre and Blue Jays first baseman Carlos Delgado, available. But they also hope to add a good-hitting outfielder, a starting pitcher and a reliever.

With about $20 million to spend on free agents, it could take all of that to land a couple of top-tier hitters like Beltre (who made $5 million from the Dodgers and certainly much more next year) and Delgado (who won’t get anything near the $19.7 million the Blue Jays paid him).

Where else could the Mariners turn in free agency?

At third base, Anaheim has decided to sever its ties with Troy Glaus, who made $9.9 million in 2004 and is close with Mariners general manager Bill Bavasi. Corey Koskie (4.5 million in 2004) also is a free agent.

At first base, the sexy name belongs to Richie Sexson, a Washington native who made $8.725 million from the Diamondbacks but was out all season because of a shoulder injury.

In the outfield, Carlos Beltran looks like a $15 million man after the season (and postseason) he had with the Astros. If that’s too steep for the Mariners’ taste, they also can look at Matt Stairs ($1 million) of the Royals, Frank Catalanotto ($2.3 million) of the Blue Jays or J.D. Drew ($4.2 million) of the Braves.

Among pitchers, Boston’s Derek Lowe ($4.5 million), Minnesota’s Brad Radke ($10.75 million) and Philadelphia’s Eric Milton ($9 million) are starters available.

The Mariners could spread their money among several lower-level free agents, which they have done in recent years without great impact, or they could spend it all on a couple of big boppers.

Doing that, though, would almost guarantee the need for trades to round out the roster or free more money for free agent signings.

Second baseman Bret Boone will make more than $9 million this year and the M’s could try to trade him and at least a big chunk of his salary.

“Trades may be a function of this whole thing,” Pelekoudas said. “It’s like moving chess pieces around a little bit. You may have to move guys internally to different positions or there may be some movement off the club.”

The M’s also may shop outfielder Randy Winn, who made $3.5 million this year. Winn batted .286 in 2004 but was a defensive disappointment in center field. Rookie Jeremy Reed showed in 18 games that he can handle center field and American League pitching (with a .397 average).

Reed, along with shortstop Jose Lopez (who could move to second base if Boone is traded), are the two position players who stand the greatest chance of making the major league team next year.

“Reed certainly showed himself well in September, and it wasn’t just a normal September tryout camp for us. We were playing some pretty good competition. He’s got to figure to some extent,” Pelekoudas said. “We said all along there may be a young player or two or three who may still figure in on this club.”

Chances are good, however, that the 2005 Mariners will have more new faces than those of their top young prospects.

After a season that taught the Mariners how far they are from being a good team, they spent the last five weeks scripting a strategy to make sure they don’t sink this low again.

The maneuvering begins this week.