According to industry sources, the Yankees are going to be serious players in the Masahiro Tanaka bidding battle next month, hoping to fill crater-sized holes in their rotation with a Japanese pitcher who wowed scouts this year.

A person familiar with the Yankees’ offseason strategy said Tanaka is a priority in the wake of Andy Pettitte retiring, the uncertain future of Hiroki Kuroda and the physical question marks smothering Michael Pineda and Manuel Banuelos.

Not only would landing Tanaka improve the rotation, it would appease a wary fan base.

“The Yankees have seen him a lot,’’ said a talent evaluator who watched the 24-year-old right-hander pitch late last month for Japan’s Tohoku Rakuten Golden Eagles. “Boston, Texas and the Dodgers will be there, too. This guy is very good.’’

The Yankees sent assistant general manager Billy Eppler and respected pro scout and former Mariners manager Don Wakamatsu to watch Tanaka pitch extensively this season.

General manager Brian Cashman refused comment Thursday when asked about the Yankees’ interest in Tanaka.

Tanaka, who went 22-0 with a 1.23 ERA in the regular season for the Pacific League champions, isn’t eligible for free agency, so he has to go through the posting process that can’t begin before Nov. 1 — which is Tanaka’s 25th birthday. If the Japanese series goes seven games, it will end Nov. 3.

Based on several executives’ opinions, the posting price to the Golden Eagles will be in the $60 million range. If the team accepts the bid, the winning team has to sign Tanaka to a contract. If they can’t reach a deal, Tanaka goes back to the Golden Eagles.

A big plus for the Yankees, whose goal is stay under $189 million next season, is the posting fee doesn’t count toward a team’s payroll. However, the contract does, and it could be five years for $60 million.

What is Tanaka worth?

Based on one scout’s opinion, more than Yu Darvish, who cost the Rangers $111.7 million. The Rangers bid $60 million then signed Darvish to a six-year deal worth $51.7 million.

“He is better than Darvish because he is a strike thrower,’’ the scout said. “Overall, Darvish’s stuff might be a little bit better, but this guy knows how to pitch. He is like Kuroda, he has a lot of guts. He throws four pitches but when it gets to [stone]-cutting time, it’s fastball and splitter.’’

Late in games this year Tanaka’s fastball reached 95 mph, and he features an overhand curveball that is 20 mph slower than the fastball.

Some evaluators believe Tanaka could be the best pitcher ever to come from Japan.

Of course, the Yankees have heard that before. Hideki Irabu was hailed as the “Nolan Ryan of Japan.’’ He cost the Yankees $12.5 million in 1997, went 29-20 with a 4.80 ERA in 74 games and never lived up to the hype.

Compared to Kei Igawa, though, Irabu did well.

The left-handed Igawa cost the Yankees $26 million to post and then signed a five-year, $20 million deal. For $46 million, the Yankees got a 2-4 record and 6.66 ERA in 16 games from 2007-08.

The Red Sox know the high cost of bringing an elite pitcher from Japan to America. They bid $51.1 million for Daisuke Matsuzaka then signed him to a six-year contract worth $52 million. For $103.1 million they got a 50-37 record. In the first two years Matsuzaka went 33-15, but in the next four seasons he was 17-22. He finished this past season with the Mets.