ESPN reports that the Yankees seem to be backing away from going after Mike Lowell to play first base and use Shelly Duncan or Jason Giambi instead.

The Red Sox have reportedly offered Lowell a three-year offer worth between $35 million and $45 million.

The Sox have been reported to have interest in Miguel Cabrera as well. Back in April, according to Enrique Rojas on ESPN, Cabrera expressed interest in play alongside Albert Pujols in St. Louis.

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