TAMPA — If the Yankees offered to settle their arbitration case with Mariano Rivera prior to yesterday’s four-hour hearing, GM Brian Cashman wasn’t saying.

Nor was Rivera. Ditto Rivera’s agent and Randy Levine, a consultant to the Yankees.

“We will see tomorrow,” Rivera said on his way out of the Crowne Plaza Hotel, where the hearing was heard in front of three arbitrators. “I will see you on the field tomorrow.”

After Rivera turned down a four-year, $36 million dollar deal, he filed a $9.25 million arbitration request. The Yankees countered at $7.25 and neither side budged.

“Under our offer he would be the highest paid closer in baseball history,” Levine said. “They made a lot of arguments. Now it’s up to the arbitrators to make the decision.”

That is expected to be done today, the first day of pitcher and catcher workouts at Legends Field.