New York Yankees general manager Brian Cashman is seemingly open to conducting all sorts of trades this offseason, with rumors going as far as the team moving closer Andrew Miller if they were to receive a favorable return.

The Yankees are looking to improve their starting rotation as well as their infield (particularly second and third base) and it's possible Miller is one of the few pieces they possess that can provide the assets they need. Although he's under contract for $27 million over the next three seasons, the left-hander is one of the best relievers in the MLB over the past few years.

He finished 2015 with a 2.04 ERA, 0.86 WHIP, 36 saves and 100 strikeouts in 60 games (61 2/3 innings), even after missing a month of action due to a forearm strain. Compared to other pricey closers around the MLB, such as Craig Kimbrel ($11 million for 2016), Jonathan Papelbon ($11 million), Aroldis Chapman ($12-$13 million depending on arbitration) and Francisco Rodriguez ($7.5 million), Miller almost seems like a bargain.

The Houston Astros are reportedly interested in Miller, however, the left-hander will not be cheap in any deal.

"'They need to be overwhelmed,' one exec said, adding that Cashman would need 'a big return' to move this year's winner of the Mariano Rivera Award for being the American League's top reliever," writes Mark Feinsand of the New York Daily News.

"Miller's name has been out there only because when asked about the possibility of dealing the lefthander to fill other needs, Cashman responded that he would keep an open mind," writes Nick Cafardo of the Boston Globe.

"The Astros have Miller atop their list for a closer, according to a major league source, and Melancon is also on that list. The Astros have several prospects they could deal for a top reliever.

"The Yankees could use another starting pitcher and a righthanded bat. Miller could land one or both. The Yankees have enough power arms that they could take that chance of just moving everyone up a notch and have Betances close. Or they could add another setup man, which is cheaper than the $9 million per year being given to Miller."

New York is looking to reduce payroll and cultivate their prospects for the future, so moving Miller for more young talent aligns with their current philosophy, which is drastically different from two offseasons ago when they signed Masahiro Tanaka, Jacoby Ellsbury, Brian McCann and Carlos Beltran.

"They need controllable starting pitching, and if principal owner Hal Steinbrenner will not authorize an increase in spending, they might need to move [outfielder Brett] Gardner and/or closer Andrew Miller to get it," writes FOX Sports' Ken Rosenthal.

It won't be easy. A majority of MLB teams are searching for controllable starting pitching, and for a team to surrender such valuable talent for a closer - someone who pitches between 55 and 65 innings per season - isn't exactly a great return on investment. However, teams like the Astros, who have deep farm systems, can perhaps afford to part ways with such talent to supplement other aspects of their MLB rosters.

Houston provides an interesting case because they were six outs away from an ALCS berth before their bullpen had a meltdown in the eighth inning of ALDS Game 5. And now they'll have relievers Tony Sipp, Oliver Perez and Joe Thatcher hit free agency this offseason, meaning they could use another power arm to guarantee security beyond Luke Gregerson and Pat Neshek.

"The Astros are one of the teams interested in Miller, just as they were last offseason, when he was a free agent," Rosenthal added. "Miller does not have a no-trade clause, and a deal to Houston likely would bother him on a certain level.

"The Yankees signed Miller for four years, $36 million. The Astros offered him $44 million over the same term to play in a state with no income tax. If he was going to end up in Houston anyway, he could have gotten a lot more money."

Miller would undoubtedly give Houston one of the best bullpens in the MLB, but the Yankees are not merely shopping him to entertain themselves. They want a big return. And if they're talking to the Astros, they're working closer towards their demands.