The Yankees have made Robinson Cano an offer they believe is substantial, but the All-Star second baseman and his agent, Scott Boras, apparently didn’t view it the same way. “We made a significant offer,’’ general manager Brian Cashman said. “I thought Hal [Steinbrenner] announced we made a significant offer. We have had a few conversations. I thought I was restating Hal’s stuff. If I said a little more, that’s all I am saying.’’ While Cashman revealed more than Steinbrenner did last week, Boras didn’t disclose much. “I am not going to talk about how Cashman characterizes things,’’ Boras said. “We agreed to listen and talk to them. We want Robinson to play. We will continue our talks.’’ While the Yankees’ offer certainly wasn’t rich enough to get Cano to forgo his first stab at free agency, it represents a starting point for negotiations that likely won’t keep Cano off the free-agent market. On Feb. 19, Hal Steinbrenner described talks with Boras this way: “We expressed to Scott what a great Yankee he has been and we hope he continues his career here for a long time to come. We indicated to him on a very preliminary basis that we were willing to consider a significant long-term contract,’’ Steinbrenner said. According to Cashman, the offer was made before pitchers and catchers reported to camp on Feb. 12. Cashman refused comment when asked what the offer was to the 30-year-old Cano, the Yankees’ best player who is believed to be looking for a deal that will pay him more than $20 million a year. Alex Rodriguez’s 10-year deal for $275 million is the richest in baseball, but one the Yankees regret and aren’t likely to offer Cano. Albert Pujols is next at 10 years and $240 million. Prince Fielder’s nine-year, $214 million is third and Joey Votto’s deal for 10 years and $225 million is fourth.