The Dodgers officially offered free agent Manny Ramirez a two-year, $45 million contract. Details below.

MLB.com has learned that in the 2 1/2-hour meeting, the Dodgers officials offered Ramirez a variation of their original two-year deal, guaranteeing $45 million for two years ($25 million the first year and $20 million the second).

Boras told the Los Angeles Times that he’s “in the middle of negotiations” and would not comment further.

However, the third-year option of $15 million from the first proposal was dropped and, at Boras’ request, the second year is a player option so Ramirez could become a free agent again after the 2009 season.

Ramirez, 37 in May, originally sought a contract length of six years at a salary in the Alex Rodriguez neighborhood ($27.5 million a year). The Dodgers initially offered two years at $45 million plus a $15 million third-year option. They also offered salary arbitration, then made a one-year offer of $25 million.

Unless the Yankees get involved or the Giants decide to get gutsy at the last minute, this offer from the Dodgers is the best Ramirez is going to get. L.A. isn’t going to extend the amount of years on the contract and the money is fair. This appears to be a take-it-or-leave-it deal for Manny and Scott Boras.

John Tomase of the Boston Herald writes that as long as Manny Ramirez is still available, the Yankees should never be counted out as a potential suitor.

Which brings us back to Ramirez. He has been linked mainly with the Dodgers, with talks reportedly intensifying in the past week. However, he and agent Scott Boras are stubbornly holding out for a four-year deal, while LA is unwilling to offer more than two.

So the clock ticks, with the Yankees sunning themselves like a rattlesnake. Maybe they’ll stay coiled and motionless, but maybe they’ll take their seemingly limitless cash and strike.

“I can’t see it,� Youkilis said. “I only see him really going to LA. The Dodgers will sign him. Maybe San Francisco. I think the Yankees are capped out. They’ve spent all that money, and I can’t see them going after Manny. But you never know with the Yankees.�

Youkilis notes that New York’s outfield already is overflowing with Hideki Matsui, Johnny Damon, Xavier Nady, Nick Swisher, Melky Cabrera and youngster Brett Gardner. Matsui will DH while he recovers from knee surgery and Damon is set in left field, leaving four players fighting for two spots.

Could the Yankees really add Ramirez to that cluster?

Hell yes they could. They’re the Yankees – they can do anything.

The idea seems farfetched with the Dodgers seemingly on the verge of bringing him back, but would anyone be surprised if the Bombers stepped in at the last second and handed Manny the long-term contract he covets? No.

And if they needed room for him, they’d make it.

Despise the New York Yankees, do ya? Well get ready to hate them even more because they’re about to become every Yankee-hater’s worst nightmare this offseason. By the time they’re done making moves, the head of every non-Yankee fan across this great nation will be long blown off.

Think the Bronx Bombers were done after they signed CC Sabathia to a 30-year, $1 Gazillion contract last week? They’re not done – not even close. They’ve also got A.J. Burnett, Mark Teixeira and Manny Ramirez on their radar and if it were possible to raise Ty Cobb, Cy Young and “Shoeless� Joe Jackson from their death beds, the Yankees would have already made bids on their services, too.

Here’s the thing, the Yankees missed the playoffs last year. They also haven’t won the American League East since 2006, a pennant since 2003 or a World Series since 2000. Simply put, that is unacceptable in the Bronx and with a new stadium ready to be opened next year, the new boss Hank Steinnbrenner wouldn’t dare fielding a loser in 2009.

The New York Post is reporting that the New York Yankees will pursue free agent outfielder Manny Ramirez and first basemen Mark Teixeira.

“If they can’t get Teixeira, they are right there on Manny,” an official with knowledge of the Yankees’ plan said yesterday.

The attention being paid to bolster the lineup that lost Bobby Abreu and Jason Giambi doesn’t mean the Yankees are out of the pitching business. They remain engaged with Andy Pettitte, Derek Lowe and Ben Sheets. Eventually, the Yankees believe Pettitte will take their $10 million offer.

Only fools count out the Yankees when it comes to free agents. Nevertheless, Teixeira has eight-year offers for $160 million from the Angels and Nationals. The Red Sox are wary of eight years but aren’t shy of six for $150. Having already spent $243.5 million for CC Sabathia and A.J. Burnett, the Yankees may not want to go that high (or for that many years) for Teixeira.

If they pass on Teixeira, the Yankees will try and bolster a sagging lineup with Ramirez, one of the greatest run producers in baseball history. And to clear some money, they might entertain offers for outfielder Xavier Nady, who made $3.35 million last year, is arbitration eligible and a free agent after the 2009 season.

I wouldn’t doubt the Yankees landing any top free agent, but I don’t think Teixeira will be playing in pinstripes next year. I think they entered the Teixeira-talks to drive up the price for Boston.

Manny, on the other hand, is a different story. I think he’s pissed that he wasn’t offered a contract yet and will jump at the chance to join the Evil Empire so he can stick it to teams – especially the Red Sox.