Updating a previous story, Anthony DiComo and Barry M. Bloom of MLB.com report:

The Yankees made a record-breaking six-year, $140 million offer to free-agent starter CC Sabathia on Friday as the first part of their plan to overhaul their starting rotation, Hal Steinbrenner, one of the team's co-chairmen, confirmed. ...

"Yes," Steinbrenner said. "And we're prepared to make offers to Burnett and Lowe."

Though this is the supposed starting point, the contract as it is would represent the biggest deal a pitcher has ever received, above the contract that Johan Santana signed last year. Santana's deal was also for six years, but was for $137.5 million.