While the intrigue involving Don Mattingly and the Yankees continues, it has become increasingly apparent that he will not play baseball next season.

A joint announcement regarding Mattingly's future never materialized yesterday, but The Associated Press reported the first baseman has decided he will not be playing at the start of next season.

A person who has been in contact with Mattingly's advisers said the Yankees captain could make a statement as early as today, but an assistant to Howard Rubenstein's office, the Yankees' PR firm, said that they were "not in that loop."

Mattingly, who is on vacation with his family, could not be reached for comment. His New York-based spokesman, Ray Schulte, issued no statement yesterday.

Without Mattingly, who is a free agent, general manager Bob Watson has several options. He said last week his first goal is to re-sign pitchers David Cone and Jack McDowell. Depending on whether Watson succeeds, he may have enough money to chase free agent Fred McGriff or make a deal for the Mariners' Tino Martinez or the Athletics' Mark McGwire.

Mattingly, who will be 35 April 20, hit .288 last season with just seven homers and 49 RBI in 458 at-bats, getting a $4.02 million salary in the final season of a five-year, $19.3-million contract he agreed to in April, 1990, about three months before severe back pain struck. He filed for free agency following the World Series. Zipay, Steve

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