NEW YORK -- While the Yankees wait for an answer from CC Sabathia, the organization will move forward on at least one more free-agent pitching front, reportedly preparing an offer for right-hander A.J. Burnett.

The New York Post reported on Tuesday that the Yankees are building an offer -- perhaps a five-year deal in the neighborhood of $80 million -- to present to Burnett, who became a free agent when he opted out of his contract with the Blue Jays on Thursday.

A report in Newsday, though, said the offer was a four-year deal and much less than the $80 million alluded to in the Post. Also, the Red Sox have increased their interest and are "fully engaged" in the pursuit of Burnett, according to Newsday.

The Yankees promised to aggressively target starting pitching this offseason, smarting from their first dark postseason since 1993. New York opened the free-agent period by promising to make Sabathia baseball's best-compensated pitcher, offering a six-year contract worth approximately $140 million on Friday; co-chairman Hank Steinbrenner said that the Yankees would also tender offers to Burnett and Derek Lowe.

Burnett also has potential suitors in the Braves and Orioles, and he will likely command a four- or five-year deal worth between $15-18 million annually. The Blue Jays have interest in retaining Burnett, and they are believed to be preparing a four-year offer worth an estimated $54 million, though general manager J.P. Ricciardi maintains that Toronto has yet to present an offer to the pitcher.

Burnett will turn 32 in January, having gone 18-10 with a 4.07 ERA for the Blue Jays this past season. He led the American League with 34 starts and 231 strikeouts, fanning 9.39 batters per nine innings.

The Post also reported that the Yankees remain interested in re-signing left-hander Andy Pettitte, but not at the $16 million price tag he earned in each of the past two seasons, and they continue to believe that Mike Mussina will retire. New York is reportedly also not considered a player in a potential trade for Padres ace Jake Peavy at this time.