The San Francisco Giants have made a massive $360 million offer to Aaron Judge, the New York Post reported Tuesday.

The report also says the “assumption/belief among rivals” is that the New York Yankees are still the favorites to re-sign the free agent slugger.

The last offer on the table from the Yankees was said to be for eight years and $300 million. At $37.5 million per season, it would eclipse the $35.5 million average annual value of Mike Trout’s contract as the largest ever for a position player.

Giants president of baseball operations Farhan Zaidi said the team had a good visit last month with Judge, a California native.

“Those conversations are continuing,” Zaidi told reporters Monday at baseball’s winter meetings in San Diego. “We’re just trying to put our best foot forward. The process continues. But obviously we have a really, really strong interest. And we thought it was a really productive visit.”

Judge, 30, turned down a seven-year, $213.5 million extension offer from the Yankees in March and went on to hit an American League-record 62 home runs and capture AL Most Valuable Player honors.

In addition to his home run mark, Judge also led the major leagues in RBIs (131), runs (133), on-base percentage (.425) and slugging percentage (.686). He led the AL with 111 walks and ranked second with a .311 batting average. In the field, he did not commit an error.

The four-time All-Star has 220 home runs and 497 RBIs in 729 games over seven seasons with the Yankees.

–Field Level Media