DALLAS – Regardless of whether the Yankees re-signed Juan Soto or not, first base was an item on their to-do list that needed to be addressed this winter.

Yankees general manager Brian Cashman, while still digesting Soto’s decision to sign with the Mets in free agency, mentioned Monday that with the team’s current roster makeup, Ben Rice would be the “de facto first baseman.” . Anthony Rizzo is a free agent – he’s expected to sign elsewhere this winter – and even though DJ LeMahieu is under contract for the next two years, it would be irresponsible to expect a sudden season rebound after his recent decline.

So it’s no surprise that the Yankees are looking to improve first on the open market.

After learning Soto would not be returning to the Yankees on Sunday, the team renewed contract negotiations with free agent Christian Walker, according to Joel Sherman of the New York Post.

They have been linked to both Walker and Pete Alonso, although whether these two are a better match is not up for debate.

Walker is 34 years old, a right-handed hitter and won’t be a bargain, but he’s an elite defender – he won three straight Gold Glove Awards with the Diamondbacks – and his performance at the plate has shown no signs of regression. The first baseman was a .250 hitter over his decade-long career and posted an OPS over .800 in each of the last three seasons.

Alonso, on the other hand, is a liability for the defense. Yes, he’s a home run machine — he’s hit 34-plus home runs in every full season of his career — but when it comes to defense and money (he needs a bigger contract and more years than Walker), it’s even more so , like sticking a square peg into a round hole.

MLB Network’s Jon Morosi also reported Tuesday that Walker is currently “more of a priority for the Yankees than Pete Alonso.” He cited the shorter contract to get Walker, his Gold Glove defense and his superior athleticism.

According to Sherman, this is more than just a “passing interest” from the Yankees in Walker. MLB Trade Rumors projects Walker will make $60 million over three years this winter, but given interest from other teams, it could take four years to get him. That’s a risk given his age, but the Yankees have money to invest following Soto’s departure.

If the Yankees don’t want to invest financially in a first baseman, they could consider a trade to add potential capital to the position. Cody Bellinger was made available by the Cubs and the Yankees have shown interest. Other stopgap options could include Cleveland’s Josh Naylor, the Rays’ Yandy Diaz, San Francisco’s LaMonte Wade Jr. and the Rangers’ Nathaniel Lowe.