It didn’t take long for the Red Sox and general manager Theo Epstein to file away the 2008 season. The Sox fell victim to the upstart Tampa Bay Rays in Game Seven of the American League Championship Series on Sunday night at Tropicana Field in St. Petersburg, Fla. Despite Boston’s 3-1 loss, Epstein said the club and its players should be proud of their accomplishments. Nevertheless, the GM got right back to business and yesterday began thinking about 2009 — and beyond.

There really is no offseason in baseball. Organizations are almost as busy during the winter months as they are during in the spring and summer. The Red Sox had a relatively quiet offseason last year. All Epstein had to do was re-sign Mike Lowell and Curt Schilling and acquire Sean Casey.

The GM already knows what his to-do list looks like for this offseason.

“It’s always a challenging time,” Epstein said in Boston. “The competition is probably as challenging as it’s ever been if not more so. I think we’re at a point now where we have a very solid foundation as an organization. We’re not just going out this winter and trying to address the 2009 team and that’s it. Instead, another way to look at it is we’re continuing the process of building and evolving the organization.”

Having depth throughout the organization with a strong talent pool is/was one of Epstein’s goals. The Red Sox have created a solid minor-league system and it has already paid off in the majors. In some positions, however, outside help may be needed.

Here’s a position breakdown for the Red Sox as they look to the 2009 season:

•Catcher: Jason Varitek is a free agent and will be one of the big concerns this winter. The 36-year-old captain struggled offensively in 2008, but he — and agent Scott Boras — will likely want a long-term deal in the 3-4 year range.

“He’s an important part of the organization, there’s no doubt about that,” said Epstein. “Obviously he’s coming off a year that wasn’t his best, but he’s important nonetheless. We’ll be talking to him, but we have an obligation to explore all our options. But we’ll certainly be talking with him.”

•First base: Kevin Youkilis signed a one-year $3-million deal last offseason instead of going to arbitration. The Red Sox will need to lock him up with a long-term contract.

Pedroia

•Second base: Dustin Pedroia, who made $457,000 in 2008, already has had talks with the Red Sox about a possible long-term deal. The sides were reportedly close to an agreement late in the season before talks broke off. It’s safe to say he’ll be a priority this winter, especially if this reigning Rookie of the Year wins the A.L. MVP.

•Shortstop: Epstein gave Julio Lugo a four-year deal worth $36 million prior to 2006. He has struggled at times, both in the field and at that plate. Lugo missed the second half of the season with a torn quadriceps that allowed rookie Jed Lowrie to prove he can play at the major-league level. It’s likely Epstein will attempt to trade Lugo because of the big-money contract, especially since Lowrie has stepped up.

“Now we have some depth and some options, which is not a bad place to be,” said Epstein. “We’ll monitor Julio’s recovery. There is no reason to think he’ll be affected at all by this injury. He was going to be potentially available for the World Series had we won.

“I think he’s got a lot to offer and he also had a lot to prove,” added the GM. “Lowrie and Lugo can also complement each other pretty well. We’ll see what the offseason brings and see what direction is best for the organization. We’ll see if it’s best to let it play out on the field.”

•Third base: The Red Sox had no choice but to re-sign Lowell after he was named MVP of the 2007 World Series. The veteran inked a three-year deal worth $37.5 million, but was hampered by a hip problem for the much of the season. He had surgery yesterday in New York and is expected to be ready for spring training, according to Epstein.

•Left field: The trade for Jason Bay proved crucial for the Red Sox. He’s a five-tool player who can hit for average, power, run, throw and play solid defense. In addition, he’s not a distraction on or off the field the way Manny Ramirez ended up being in Boston. Bay is under contract through 2009, but he’ll be another player the Red Sox will attempt to sign to a long-term deal.

Crisp

•Center field: The combination of Coco Crisp and Jacoby Ellsbury turned out to be a luxury for the Red Sox this season. Originally the rookie was slated to be the everyday player and Crisp wanted to be traded. That didn’t happened and in the latter part of the season, Crisp was relied upon heavily when J.D. Drew was injured. Crisp also took over for Ellsbury in the postseason and was successful.

“We’re really bullish on the future of both those players,” Epstein said. “Coco’s year was a testament to perseverance. You look at where he ended up. I think many of the people in this room, many of the people in a lot of places, would be surprised how far he came and how much he contributed at the end given the situation he found himself in at the start of the year. So it’s a credit to him and there’s no reason he can’t do it again. And Jacoby’s a young player who is going to get better every single year.”

•Right field: Drew has three years remaining on his five-year, $70-million contract. He battled a herniated disk during the last month and a half of the season. But once again, he was good in the postseason. If he can stay healthy, there won’t be any change here.

Kotsay

Mark Kotsay also was a major contributor after the Sox acquired him in August. He played right field and first base, but it’s unlikely he’ll return to Boston. He reportedly did not return to Boston with the rest of the team Sunday night from Tampa.

•Starting rotation: It’s very realistic to envision what the rotation will be in 2009. Josh Beckett, Jon Lester, Daisuke Matsuzaka, Justin Masterson and Clay Buchholz could be it. A lot has to do with the health of Beckett and the progression of Buchholz. Masterson can work as either a starter or a reliever, which he proved in 2008. But in 2009 it’s a safe bet he’ll return to the rotation. Veteran knuckleballer Tim Wakefield has recurring club options each year, so it wouldn’t be surprising if the 42-year-old returns for another season.

•Bullpen: The Red Sox relief corps struggled early in the season, but regrouped in the second half. Epstein believes the bullpen is strong, but said they will look to improve that area of the staff.

The Red Sox season just ended, but already Epstein and his staff are focusing on 2009. It should be an interesting and busy offseason.

jmcdonal@projo.com