The New York Yankees made it back in the postseason in 2015 after a three-year absence. They lost the Wild Card game to the Houston Astros. With the Winter Meetings fast approaching, the Yankees are willing to make some trade including closer Andrew Miller, per Jon Heyman of CBS Sports.

The report mentioned that Yankees general manager Brian Cashman and all other 29 general managers are in Boca Raton for the annual general managers meeting, where trade discussions will begin. The Yankees are not actively shopping the left-handed reliever, but they are willing to listen to any offers.

"We're open to all ideas as always. It doesn't mean I'd do anything but if the Dutch never asked the Indians for Manhattan you'd be living in New Jersey," Cashman said when asked about Miller.

Miller signed a four-year, $36 million contract with the Yankees in the offseason, beating the Houston Astros, Toronto Blue Jays, Arizona Diamondbacks, Boston Red Sox and Detroit Tigers, per ESPN. He began the season splitting the closer job with Dellin Betances.

According to Baseball Reference, the 30-year-old finished the season with a 2.04 ERA, 36 saves and 100 strikeouts in just 61 2⁄3 innings pitched, which led to him winning the 2015 American League Relief Pitcher of the Year Award.

Bleacher Report noted that Miller is an important part of New York's relief corps and was one of the main reasons why the team clinched a postseason berth. If Cashman indeed trades Miller this winter, the Yankees still has Betances and Justin Wilson to take over the ninth inning role and close out the games.

CBS Sports added that the Yankees value Miller a lot and put a very high price tag on him considering he won a Reliever of the Year award. New York's prime need is a starting pitcher that can be at the top of the rotation.

One scenario can be a trade between the Yankees and the Washington Nationals. Miller will be sent to the capitol along with outfielder Brett Gardner for setup man Drew Storen and starting ace Stephen Strasburg, who is going to be a free agent next year.

Brendan Kuty of the NJ Advanced Media thinks that both teams will consider the trade, but the Nationals also need starting pitching, especially with the expected departure of Jordan Zimmermann in free agency. Washington might prefer having Max Scherzer and Strasburg anchor their rotation, then sign a free agent to fill in the void of Zimmerman.