After what he described as a "slow holiday season" for baseball business, Hank Steinbrenner is returning to his office Thursday to begin working on "a final decision" regarding a trade for Johan Santana. And, he believes the Yankees have made the top offer for the Minnesota ace. "I think the Twins realize our offer is the best one," Steinbrenner said Wednesday in a telephone interview. "I feel confident they're not going to trade him before checking with us one last time and I think they think we've already made the best offer." Steinbrenner said the offer "does not include two of the three young pitchers" - Phil Hughes and Ian Kennedy, from a group that also includes untouchable Joba Chamberlain - "but it's still the best one. And let's face it, we're the best able to handle the kind of contract (extension) Santana will be after." Steinbrenner would not divulge the Yanks' offer, but multiple reports have pegged it as Hughes, outfielder Melky Cabrera, pitching prospect Jeff Marquez and another prospect. Santana, a two-time Cy Young Award winner, probably would require a huge extension with his potential new team to waive his no-trade clause. Some reports have said it could be as much as six years for $120 million.