The Los Angeles Dodgers are willing to spend big to retain Manny Ramirez.

General manager Ned Colletti said Wednesday the Dodgers’ pitch to the free-agent slugger would give him the second-highest average salary in the sport behind Yankees third baseman Alex Rodriguez.

“If you saw the bid, it’s nothing that we’re embarrassed by,” Colletti said at the GM meetings. “Manny was close to that number, anyway — closer to that area than the last place he’s been.”

Rodriguez currently has the top average at $27.5 million under the 10-year deal he agreed to before last season. Mets pitcher Johan Santana is second at $22.9 million under the six-season deal he agreed to this year.

Ramirez, acquired from Boston on July 31, is coming off an eight-year, $160 million contract he signed with the Red Sox before the 2001 season.

This is all well and good, but they’ll have to top whatever the Yankees offer. A couple of weeks ago, Ramirez flat out said that he wanted to see which team offered him the highest contract. If the Yankees concentrate on trying to sign ace CC Sabathia, there’s a great chance that Man-Ram will wind up back in Dodger blue. But if Sabathia re-ups with the Brewers or signs quickly with another team, I’m willing to bet the Yankees go full-blast for Ramirez.