Anthony McCarron in the New York Daily News lists the teams interested in Gary Sheffield:

Now the Yankees will continue trade talks with the seven teams that have inquired about Sheffield - Detroit, Houston, Cleveland, Texas, San Diego, Baltimore and the Chicago Cubs. By picking up the option, the Yankees effectively blocked Sheffield from becoming a free agent and took control of where he will play next season.

Gary certainly helps all those clubs. San Diego and Detroit appear to be the best fit on the list and they are known for rich pitching staffs. I would think Sheffield would DH in Detroit, unless he's a better outfielder than Ordonez. An outfield of Giles, Cameron and Sheffield in San Diego would certainly bring some offense to the table.