"It has been reported in several places that the Yankees and Red Sox are actively pursuing free-agent right-hander Hiroki Kuroda, but the baseball sources I have spoken with over the past week say it is unlikely the Yankees will make a bid on the 37-year-old former Dodger.

The reason? Once again, the luxury tax.

Kuroda is known to want in the neighborhood of $12 million or $13 million for a one- or two-year deal, which may not seem like much when you consider the Yankees are paying A.J. Burnett $16.5 million a year for each of the remaining two years on his contract.

But when you add in the 40 percent luxury tax surcharge, that pushes Kuroda's price to around $17 million a season, which may be a bit much to gamble on an aging pitcher with a 41-46 career record (3.45 ERA) who has never pitched in the American League. "