The New York Yankees have made significant additions to their formidable roster this offseason, but the club is still expected to make several moves to fill the remaining holes in the rotation.

Reports confirmed that the Yankees are making Japanese pitcher Masahiro Tanaka their top target and they are actually considered as one of the favorites to acquire the right-hander pitcher.

However, there are reports suggesting that Tanaka's Japanese club, the Rakuten Golden Eagles, will not post the highly-coveted pitcher for bidding this offseason despite the fact that Tanaka asked the team to allow him to try his luck in the Major Leagues.

The Golden Eagles are reportedly firm on their stance of not making the 25-year-old available for posting because of the new posting agreement, which limited the maximum bid to $20 million.

And now that the Tanaka situation is filled with uncertainty, Yankees general manager Brian Cashman said that they are ready to move on and consider their "Plan B" instead of waiting for Tanaka and his Japanese club's decision.

"The situation isn't holding up anything," Cashman said in a statement via NJ.com. "We're focusing on what's available in the marketplace, not what might be available one day or what might not."

Tanaka's situation is preventing teams from considering other big-name players in the free agent market. According to reports, the Yankees will likely consider signing Ubaldo Jimenez, Matt Garza, or Ervin Santana if they eventually decide to give up their bid on Tanaka.

Aside from the three marquee players in the free agent market, the Yankees could consider acquiring Bronson Arroyo, Paul Maholm, and Johan Santana to complete their rotation currently composed of CC Sabathia, Ivan Nova, and Hiroki Kuroda.

"We're focusing solely on what's available in the marketplace," Cashman said. "And also recognizing and restating that we might not get everything answered with an exclamation point or the comfort level that we'd prefer."

The Yankees are also looking to be under the $189 million luxury tax threshold next season and this plan could also force them to consider in-house options, which include Michael Piñeda, Manny Bañuelos, Adam Warren, David Phelps, and Vidal Nuno to fill in the vacant fourth and fifth spots in the rotation.