DALLAS – The Yankees made it clear that retaining Juan Soto was their top priority this winter, a mission that sent managing partner Hal Steinbrenner on a cross-country trip to spend two hours with the superstar outfielder and his agent Scott to entertain Boras.

They were prepared to move financially on a larger scale than ever before, hoping to continue the relationship that had helped their club reach the World Series for the first time in 15 years. But as days turned into weeks and several clubs showed strong interest in Soto, the Yankees realized they couldn’t be caught flat-footed.

Front office staff quietly began developing a “Plan B.” It was a pivot they hoped they would never need, set in motion late Sunday when Soto agreed to cross county lines and a 15-year, $765 million contract Accepting US dollars with the Mets.

While the Yankees waited to hear whether the 26-year-old Soto would extend his stay and keep his generational talents in the Bronx, they were busy exploring alternative options, including holding virtual interviews with free-agent pitcher Corbin Burnes and Max Fried.

Both hurlers could now move to the top of their wish list, along with the rest of a free-agent class that could include first basemen Pete Alonso or Christian Walker, outfielders Teoscar Hernández or Anthony Santander, closer Tanner Scott or a potential trade Cody Bellinger of the Cubs.

The Yanks’ shopping list includes at least a first baseman, another infielder (possibly a second baseman unless Jazz Chisholm Jr. moves there), two outfielders, rotation help and relief arms.

The Yankees faced a crowded field for Soto that likely included the Red Sox, Blue Jays and Dodgers, but their biggest threat has long been considered Steve Cohen and the Mets.

Yankees captain Aaron Judge said he would have no problem with the team exceeding its own contract to retain Soto, and the Bombers offered to more than match the financial total of the megadeal that kept Judge in pinstripes just two years ago to double.

The Yankees’ most recent offer to Soto was for $760 million over 16 years, an average annual value of $47.5 million, according to MLB.com’s Mark Feinsand. The Mets’ contract calls for an AAV of $51 million, with a $75 million signing bonus and no deferral, with an opt-out clause after the 2029 season.

Soto was acquired by the Padres last year during the Winter Meetings in Nashville, Tennessee. At that point, the Yankees said they understood there was a chance Soto might only play one season in pinstripes.

Overtures were made to Soto from the front office in hopes of exploring an extension, including a face-to-face conversation between Soto and Steinbrenner around the All-Star break, but Soto preferred to focus on the action between the lines and follow up the campaign for the shops.

It was a memorable season for both Soto and the Yankees, including the slugger’s home run off the Guardians’ Hunter Gaddis in the deciding game of the American League Championship Series.

Soto finished third in AL MVP voting behind Judge and the Royals’ Bobby Witt Jr. and finished the regular season with a .288/.419/.569 slash line and an AL-best 128 runs scored, 31 Doubles and 41 home runs, 109 RBIs and 129 walks.

Had he agreed to stay, Soto and Judge could have continued to operate at the top of the order as one of the league’s most dynamic one-two punches. Instead, now kitted out for the orange and blue, he becomes the most recognizable star of a club that was two wins shy of reaching the World Series.

The reception that awaits Soto at Yankee Stadium May 16-18, when his Mets visit the Bronx for a three-game Subway Series, should be fascinating – but it will be even more exciting to see how the Yankees respond afterward miss the ultimate goal.