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Report: Yankees offer Sheffield $38 million for three years

ATLANTA (SI.com) -- George Steinbrenner isn't going to let the Red Sox get an edge in the Hot Stove League, turning up the heat by offering Braves slugger Gary Sheffield between $38 million and $40 million, according to a report in Newsday.

Sheffield's uncle, former pitcher Dwight Gooden, recently suggested the Yankees could easily sign the outfielder.

"It's just money," Gooden said. "Sheff will earn every dime of it." 

Sheffield finished third in NL MVP voting last season after hitting .330 with 39 homers and driving in 132 runs, a career high. 

Should the Yankees pull off the move, it would place Sheffield in an outfield already featuring Bernie Williams and Hideki Matsui.