Even without mega-millions to spend, the Yankees are considered the favorites to land two-way Japanese star Shohei Ohtani after he is posted by the Nippon Ham Fighters late next week.

Ohtani, 23, will have 21 days to choose from the field of teams that filed the $20 million posting fee, meaning he would sign with a major league team no later than Dec. 23.

“The Yankees are set up to get him. They will use [Masahiro] Tanaka to help them and the money he will make in endorsements in New York will be large,’’ predicted a person who has seen Ohtani pitch and hit in Japan. “It’s a great fit.’’

Another industry source said the stars have aligned for the Yankees to grab the 6-foot-4, 214-pound Ohtani, who pitches right-handed and hits left.

“He is what they need without spending a ton of money,’’ the talent evaluator said of the Yankees, who have $3.5 million (the second-highest amount) in international pool money to offer Ohtani if he elects to negotiate with them. Ohtani will sign a minor league deal and if he reaches the majors in 2018, he will play for the minimum, which is expected to be in the mid-$500,000 range.

While Ohtani, who will be represented by CAA, wants to pitch and hit in the big leagues, most organizations believe his value is on the mound.