The Philadelphia Phillies, luxury tax be damned, plan to strongly pursue free-agent third baseman Anthony Rendon, with third baseman Josh Donaldson as a potential fall-back plan, two people with direct knowledge told USA TODAY Sports.

The people spoke on the condition of anonymity because the Phillies have yet to publicly declare their intentions and have not met face-to-face with Rendon.

The Phillies, who signed Zack Wheeler on Wednesday to a five-year, $118 million deal, would go over the $208 million luxury tax for the first time with the potential signing, but it has not deterred owner John Middleton and the Phillies’ aggressiveness in free agency. The Phillies landed the biggest free agent a year ago with the signing of outfielder Bryce Harper to a record 13-year, $330 million deal.

The Phillies still would like to pursue another starter and relief pitching, but Rendon has become their No. 1 target.