Forget about the Subway Series. How about the Swimsuit Series? As in the Florida Marlins vs. the Tampa Bay Rays.

I know, I may be getting a little bit carried away in mid May, but one-quarter of the way through the baseball season the “lowly” Marlins, with their measly $21.8 million payroll, and the Rays, with their new nickname and group of young and fearless position players, sit atop their respective divisions, tied for the second-best record in the majors.

The Marlins are fresh off yet another of their famous fire sales, this time dumping pitcher Dontrelle Willis and perennial .340 hitter Miguel Cabrera to the Detroit Tigers for six players. So, in other words, Florida is about due to put something together – like maybe a run at another World Series. Unlike the Rays, the Marlins do have a history of winning, even though it’s a checkered past. The only two times Florida has made the postseason – 1997 and 2003 – it has captured the ring as baseball’s best. And each time did it coming from Wild Card status.

Meanwhile, can the Rays, off to their best start in team history by spending just $43.7 million, remain competitive in a division in which the Yankees have splurged for $209 million and the world champion Red Sox $133? Likely not, but stranger things have happened.

In case you don’t follow the Marlins, they have arguably the best double-play combo in the majors in Henley Ramirez (SS) hitting .325 with 13 stolen bases and Dan Uggla (2B) an All-Star with 12 homers. Florida has also accomplished its 23-16 record without much from young potential ace Andrew Miller, who came over in the Detroit trade but has struggled to a 3-2 record and 6.52 ERA in eight starts. Florida also is an impressive 11-7 on the road.

How about this stat? Tampa Bay is seven games over .500 for the first time in its 11-year history. Are you kidding me? Nope. The Rays have lost 96, 95, 91, 99, 106 100 and 92 games each season this decade. They’re going to have to work hard to get to 80 losses this year with some of the best young talent in baseball in B.J. Upton and Evan Longoria, along with 30-year-old journeyman Carlos Pena, who has eight homers in the early going.

And much like the Marlins, Tampa Bay has accomplished one of the game’s best records without much help from pitching ace Scott Kazmir, who just returned from an injury. However, the bullpen has been solid with the ageless Troy Percival (9 saves, 2.40 ERA in 15 appearances) and J.P. Howell (27 IP, 19 hits, 2.67 ERA) holding down an underappreciated pitching staff.

With some of the lowest payrolls in the game, don’t expect either of these clubs to make any trade deadline moves come July 31 if they are still in the pennant race. But it will be fun to watch whether baseball’s underdogs can tame the big boys during the dog days of summer.