Well, even if the Yankees are willing to negotiate, Scott Boras says that A-Rod won't be listening:

"We are not going to be negotiating during the season," Boras told the Post. "This is Alex's decision. This has been his policy, and I fully expect this to continue to be his policy."

Update: He also says that A-Rod will "assuredly" become the first $30 million dollar player in the game.