TAMPA — The Yankees have made Robinson Cano an offer they believe is substantial, but the All-Star second baseman and his agent, Scott Boras, apparently didn’t view it the same way.
“We made a significant offer,’’ general manager Brian Cashman said. “I thought Hal [Steinbrenner] announced we made a significant offer. We have had a few conversations. I thought I was restating Hal’s stuff. If I said a little more, that’s all I am saying.’’
While Cashman revealed more than Steinbrenner did last week, Boras didn’t disclose much.
“I am not going to talk about how Cashman characterizes things,’’ Boras said. “We agreed to listen and talk to them. We want Robinson to play. We will continue our talks.’’
While the Yankees’ offer certainly wasn’t rich enough to get Cano to forgo his first stab at free agency, it represents a starting point for negotiations that likely won’t keep Cano off the free-agent market.
On Feb. 19, Hal Steinbrenner described talks with Boras this way:
“We expressed to Scott what a great Yankee he has been and we hope he continues his career here for a long time to come. We indicated to him on a very preliminary basis that we were willing to consider a significant long-term contract,’’ Steinbrenner said.
PHOTOS: YANKEES SPRING TRAINING
According to Cashman, the offer was made before pitchers and catchers reported to camp on Feb. 12.
Cashman refused comment when asked what the offer was to the 30-year-old Cano, the Yankees’ best player who is believed to be looking for a deal that will pay him more than $20 million a year.
Alex Rodriguez’s 10-year deal for $275 million is the richest in baseball, but one the Yankees regret and aren’t likely to offer Cano. Albert Pujols is next at 10 years and $240 million. Prince Fielder’s nine-year, $214 million is third and Joey Votto’s deal for 10 years and $225 million is fourth.
Many expect Cano to command numbers in those neighborhoods. A career .308 hitter, Cano batted .313 with 33 homers and 94 RBIs last year before going cold in the postseason.
The Yankees’ strategy in contract talks is to communicate in concepts — “Would you do this for that?’’ It’s not an offer but a way to gauge what the player is looking for.
It’s not out of reason to expect a concept discussed was seven years for $172 million. At an average of $24.6 million, that would top CC Sabathia’s $24.4 per year average and be the highest ever for a second baseman.
Of course, Boras can argue Cano produces like a corner infielder such as Rodriguez, Pujols, Votto and Fielder.
Cano, who will be 31 in the initial season of his next contract, has explained he is letting Boras take care of the business side so he can concentrate on the game.
What’s not known is how Cano will perform in his first walk year.
Cashman refuted the belief the Yankees don’t make multi-year offers to players before they are eligible for free agency.
The GM used the three-year deal for approximately $21 million the Yankees offered Russell Martin following the 2011 season that the catcher turned down. He left the Yankees after two seasons and signed a two-year deal with the Pirates for $17 million.
“We are the team and we have the right to change our mind and adjust the policy,’’ Cashman said. “It’s not like it’s a country club and here is the code of conduct. We have had a history of doing things a certain way but it doesn’t mean you have to do it that way every way. …
“Whatever conversations, however you want to define with Robby recently, aren’t new and different.”
TRAINING DAY
PHELPS, YEAH
If Phil Hughes isn’t ready by Opening Day, David Phelps has a big chance to be part of the rotation. In two outings he has worked five scoreless innings.
CRASH COURSE
A violent collision between center fielder Slade Heathcott and Ronnier Mustelier could have turned out real bad. Neither said he was hurt but today could bring soreness.
TODAY’S SCHEDULE
After losing twice yesterday and riding a six-game losing streak, the Yankees host the Blue Jays. Hiroki Kuroda, the first front-of-the-rotation starter to pitch in a spring game, faces Philadelphia, who starts Roy Halladay.
CAUGHT MY EYE
Heathcott’s reputation is he plays every play like it’s the Super Bowl. Yesterday that attitude was on display when he launched himself for a fly ball and crashed into Mustelier. He reminds some of a young Lenny Dykstra. — George A. King III
george.king@nypost.com