Superagent Scott Boras does some of his finest work in the latter stages of free agency. And in the case of Shin-Soo Choo, he faces yet another challenge in a career built on slaying them: find Choo a contract for the $140 million the New York Yankees offered him even after they signed Jacoby Ellsbury.

In the aftermath of Robinson Cano's defection to Seattle, New York presented Choo a seven-year, $140 million deal, three sources outside the Yankees' organization told Yahoo Sports. When Boras countered asking for more money – one source indicated he wanted "Ellsbury money," or $153 million over seven years – the Yankees pulled the offer and signed Carlos Beltran to a three-year, $45 million deal.

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Asked to confirm the Choo offer, Yankees officials declined comment. Their recusal from the Choo sweepstakes took one big-money team out, and sources told Yahoo Sports on Tuesday that the Texas Rangers have shifted their focus to Japanese starter Masahiro Tanaka, whom most officials in baseball expect to be posted by his team in Japan. Other teams may do the same in an effort to draw down Choo's price tag, though if there is a truth about Boras, it's that he usually gets his money.

Where it comes from in the case of ...

1. Shin-Soo Choo is now the big question. Sources said multiple teams are believed to have active offers out on Choo – and one of those teams is believed to be the Houston Astros, whose entire roster at one point last season was being paid less than Choo will command for 2014 and beyond.

The size of Houston's ante is unclear. The Astros do not like the idea of giving up a draft pick, especially in a year in which another Boras client, Carlos Rodon, is almost a lock to go No. 1 overall and likely to command an excessive portion of Houston's signing bonus pool. Still, an Astros outfield of Choo, Dexter Fowler and rising prospect George Springer – a Mike Cameron-floor, All-Star-ceiling center fielder – is the start of a team that with Jason Castro, Jose Altuve, Scott Feldman and a bevy of coming talent (Rodon, fellow No. 1 overall picks Carlos Correa and Mark Appel, hard throwers Jarred Cosart and Mike Foltynewicz) could be ready by 2015 to escape from the doldrums of a lost decade.

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Considering the paucity of impact free-agent position players next season – beyond Hanley Ramirez and Chase Headley, it's bunk on top of bunk – Choo's market this year should be massive, the sort reflective of a player coming off a .423 on-base season. Granted, it won't quite approach that of ...

2. Masahiro Tanaka if the 25-year-old right-hander is posted by the Rakuten Golden Eagles and sets off a frenzied bidding war among all the teams craving a frontline starter without any draft-pick compensation attached. Which is pretty much every team.

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Tanaka's bona fides are obvious. His fastball reaches the mid-90s. Scouts believe he might have the best split-fingered fastball in the world. One executive thinks his transition to the major leagues will be easier because he pitches off his fastball instead of working backward from off-speed pitches like Yu Darvish or Daisuke Matsuzaka.

The list of teams that love Tanaka is long and begins with the Yankees and Rangers. Other teams fear the Cubs jumping in the foray. Arizona GM Kevin Towers hasn't been shy about Tanaka, though it's unlikely the Diamondbacks would juice their budget to the necessary level to sign him. All it will take is an outlay of $120 million or so – $100 million for Tanaka, $20 million for a posting fee – and he could be yours. And, once again, it's worth mentioning that unlike ...

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