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.

Think the Bronx Bombers were done after they signed CC Sabathia and A.J. Burnett last week? They’re not done – not even close. They’ve also got 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.

That’s why the Yankees will stop at nothing until they leave the free agent market bare, piss off every team in the league and generally give the middle finger to everyone who doesn’t like what they’re doing. And if they can’t do that, then they’re going to drive up the price for other teams in regards to free agents just to make life just a little bit harder on them.

Take Teixeira for example. There’s little doubt that the Yankees wouldn’t mind plugging them into their lineup, but they acquired Nick Swisher to play first via a trade with the White Sox and they need pitching above all else. But who are the other two major players for Teixeira this offseason? That’s right – the Angels and Red Sox. You think the Yankees are going to lose out on Teixeira without making life hell for Boston? Not a chance.

And you know what? Why wouldn’t they employ those methods? The Red Sox are one of the Yankees’ biggest rivals and their chief competition year in and year out. If they didn’t do their due-diligence to drive up the cost on Teixeira, they wouldn’t be doing everything in their power to win.

Personally, I like the Yankees’ attitude – always have. They’re not breaking any rules because there is no salary cap in baseball. Sure they have to deal with luxury tax, but that’s nothing for a club reported to be worth over a billion dollars.

Let me clarify: I am not a Yankees fan. But I admire a club that goes after what it wants. They want to win, and not just a division crown but a World Series. They don’t want to have a winning year or beat the Boston Red Sox – they want to win a championship. And they’ll stop at nothing to do so. They don’t care about what’s fair and they certainly don’t care about a Pirates or Royals club that can’t spend to compete.

Look, if you’re pissed off because the Yankees might wind up with Manny Ramirez and Mark Teixeira when they already have Derek Jeter, Alex Rodriguez, Xavier Nady and Jorge Posada on the roster, than focus your attention elsewhere. Major League Baseball is the problem here – not the Yankees. If the league wanted everything to be fair, then the owners would get together and figure out a way to implement a salary cap. But neither the league nor the owners care about fair – they just want to make money.

But back to the Yankees. What’s great about them is that they give baseball fans a villain. And the ironic thing is that teams have caught up to them by doing things the right way – building success through their farm system and not overspending for free agents. Yet people still focus all of their attention on the Yankees’ spending spree and blindly fail to see that what the Bombers have done over the years has caught up with them.

Look at the 2008 Tampa Bay Rays. They didn’t make any huge moves last offseason in efforts to land in the World Series; they built a solid core through their farm system and let their young players develop. Now they have a young team built for the long haul and they don’t need to go out and buy every top free agent on the market. They’re essentially set for now, and are looking good for the future because they remained patient through the years.

So let the Yankees do what they do. And even though you might throw up at the thought of it, you should admire them a little. They give you a team to root against because they’re overbearing, brash and cocky. (Or conversely, a team to root for because at least you know the main focus is on winning, which should be the only thing that matters to fans in regards to their favorite sports teams.)

And if they do wind up with Manny, Teixeira, Burnett, Cobb, Shoeless and Young, then good for them. They still have to compete for 162 games next year and put all of that money to work. The overspending strategy hasn’t worked for years and yet they continue to keep doing it to mask the fact that their farm system hasn’t produced like it had did in the mid-90s. (And really, the overspending method hasn’t worked for the Chicago Cubs, either, nor did it work for the 2008 Detroit Tigers.)

Right now, the Yankees may look good on paper, but last time I checked the World Series isn’t handed out in the offseason.

“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.