The New York Yankees have made an offer to Aaron Judge this offseason.

According to Jeff Passan, the Yankees have offered the American League MVP a contract "in the neighborhood of eight years and $300 million and could increase it, depending on how far the San Francisco Giants -- the other top suitor -- are willing to push the market."

The contract would carry an average annual value of $37.5 million -- which would be a Major League record.

Judge rejected a seven-year, $213.5 million contract extension from the Yankees in March.