What is the 40 man roster? My roster tells me I have more than 25 on the major roster so I need to reduce to 25. What do you guys recommend for the split between pitchers and position players? I am new to the game is there any place you would recomend to read up on strategy? thanks for any help!! 

In your AdmIn Office go to the Help section. Read the Players' Guide and the Help manual. I even read the FAQ too. Use the Help boxes on every page. Then go to the HBD mentors thread above, and find yourself an Obi-Wan.

Every team has a 40 man roster, of which 25 are actively assigned to the major league roster.  The remaining 15 guys are assigned to the minor leagues.  In order for a player to be assigned to the ML roster, he has to also have a spot on the 40.

A typical ML roster will have anywhere from 10-13 pitchers, with the remaining being position players.

Two resources for you to check out:

1)  The "What we learned in Aaron/Ruth" thread, which is pinned near the top of this forum . . . it may be dated, but has a lot of basic information that is still fairly relevant.
2)  The mentor program.  Check out the thread which is also pinned near the top of this forum.

Go with 12 pitchers, 13 position players.

Pitchers = 5 starters, Long A, Long B (sho can be pretty cruddy), 2 or three Set-Up A's (depending on ho many nice relievers you have) and 2 or three Set-Up B's

Position Players = 8 positional starters.  Back up catcher, corner OF, back-up 3B, back-up SS, back-up 2B/CF.  Or something close.

Why would you purposely have a "pretty cruddy" pitcher on your team? Thats dumb.

I personally like to use 5 SP, 2- 3 LR A, and 4-5 SU A depending on my SU guys DUR. My LR guys max PC is 55, and then my SU guys get tons of innings. Some of my teams may have not the best relievers but I try to ensure 80+ control for every pitcher, and preferably 60+ splits, never under 50 though.

Wanted to also add that you are not obligated to fill the 40-man, and should really keep the amount of players you put on it as low as seems practical until the Rule 5 draft. Once a guy is placed on the 40-man, but is not on the ML roster, he starts burning his option years.
When the Rule 5 draft comes along, it will show you the guys that are in danger of getting taken in the draft if not protected. Some of those guys aren't worth a 40-man spot though, and won't be selected by the other teams or will get offered back.