Alfonso became the second straight Soriano that Brian Cashman advised Yankees ownership not to acquire — and was overruled on nevertheless.

Just as with the signing of free agent Rafael Soriano the general manager believed Yankees assets could be spent better than on Alfonso Soriano two executives not affiliated with the Yankees told The Post.

Cashman would not directly confirm what he advised Hal Steinbrenner but told The Post: “I would say we are in a desperate time. Ownership wants to go for it. I didn’t want to give up a young arm [Corey Black]. But I understand the desperate need we have for offense. And Soriano will help us. The bottom line is this guy makes us better. Did ownership want him? Absolutely yes. Does he make us better? Absolutely yes. This is what Hal wants and this is why we are doing it.”

n a press briefing yesterday to announce Soriano’s acquisition Cashman never directly spoke of his vote against the trade. But when it came to future possible deals to help this year’s club he said a few times he does not like to give up prospects and he “might need ownership’s help” to convince him to finalize such a trade.

Cashman became GM in 1998 but took on greater authority in 2005 when an ailing George Steinbrenner agreed to draw a more structured flow chart of how baseball decisions would be made. Still since then there have been times when Cashman has been overruled.

For example he recommended the Yankees not re-sign Alex Rodriguez when the third baseman opted out of his contract following the 2007 campaign. He was quite public after the 2010 season in his belief the Yankees should not sign Rafael Soriano.

Last offseason he advised ownership to re-sign Russell Martin and ink free agent Nate Schierholtz and was against the re-signing of Ichiro Suzuki. Multiple sources have told me Martin was willing to return to the Yankees on a one-year contract. The sources said Martin shopped himself to other big-market clubs such as the Cubs for one year because he was hesitant to go to the Pirates who offered him two years.

Martin signed a two-year $15 million pact with the Pirates and has been an instrumental piece in what looks like their best team in two decades.