There are reports that the Red Sox and Mark Teixiera are close to agreeing to an eight-year, $184 million offer.

Mike Lynch from Channel 5 Boston reports that John Henry and Theo Epstein will meet with Scott Boras tonight with the aim of signing Teixeira tonight or Friday morning.

However, Dan Roche of WBZTV reports that the Red Sox “aren’t close to getting a deal done”

The Anaheim Angels have been reported to have made an offer for eight years as well, but for less money.

We will keep you posted if news breaks.

UPDATE 11:04PM ET: Red Sox owner John Henry just e-mailed several media members telling them about his meeting with Teixiera: “We met with Mr. Teixeira and were very much impressed with him. After hearing about his other offers, however, it seems clear that we are not going to be a factor.”

UPDATE, 10:56AM ET, Dec 19th : Jon Heyman at SI.com reports that the Red Sox remain interested in Teixeira, but are sticking to their eight-year offer of $180MM or so. Nobody else seems to have a better offer on the table at the moment.

UPDATE, 11:37AM ET, Dec 19th : Heyman at SI.com thinks the Nationals may go as high as $200mm for Teixiera, which the Red Sox are not willing to meet or beat.

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