A report by the Japanese news outlet Sponichi suggested that the Yankees had already presented a one-year, $12 million offer to the hurler, who turns 37 in February.
The Yankees continue to look for ways to add starting pitching that could slide behind ace CC Sabathia, and they did show a level of trade interest in Kuroda last summer when he was with the Dodgers. But the person said that the report of an offer is not true.
Kuroda finished 2011 with a 13-16 record and a 3.07 ERA in 32 starts, striking out 161 and walking 49 in 202 innings.
In four Major League seasons, Kuroda is 41-46 with a 3.45 ERA in 115 games (114 starts). His catcher for the first three seasons with the Dodgers was Russell Martin, who is entering his second season in New York.
The Yankees' rotation projects to include Sabathia, Ivan Nova, Phil Hughes, A.J. Burnett and Freddy Garcia, with Hector Noesi also being mentioned as a rotation contender.
"We've got a lot of depth, and can we add to it?" general manager Brian Cashman said on Thursday, before leaving the Winter Meetings in Dallas. "We'd like to, but is it realistic? It's not, necessarily. For me to push through something, I'm probably going to have to overpay.
"That's where it's a tough thing to do, especially when you're sitting with a lot of talent, people you actually can slide in to do this job."