After looking at sites in Queens and Brooklyn, a Major League Soccer franchise on Tuesday stood close to a deal to build a 28,000-seat stadium in The Bronx just south of Yankee Stadium, The Post has learned.

The New York City Football Club — majority owned by the Manchester City Football Club of the Premier League in the UK — is “very, very close” to inking a deal with GAL Manufacturing, an elevator parts company, sources close to the deal said.

The deal with the soccer club, which is 20 percent owned by the Yankees, will also include the not-for-profit Bronx Parking Development Company.

The $400 million stadium will be located on what now is an empty lot between the Major Deegan and East 153rd Street, a source following the situation said.

Mayor Bloomberg has blessed the pact.

However, the team will not move forward without mayor-elect Bill de Blasio’s blessing, and he has not yet reviewed the deal, sources said.

The complex deal includes the NYCFC paying for GAL to relocate.

Under the proposed plan, the NYCFC will fund construction of the stadium with city-backed tax exempt bonds.

The club would make pilot payments through a 35-year deal and guarantee bondholders revenues from suite sales, naming rights and the like, a source said.

That is similar to the way the Yankees, Mets and Forest City Ratner recently paid for their stadiums.

The new MLS team plans to start playing games during the 2015 season at Yankee Stadium.

It hopes to start playing in the new digs in 2018 or 2019, the source said.

Neither the Yanks nor the NYCFC could be reached for comment.