TORONTO – Since Drew Henson wasn’t deemed good enough to be a September call-up, the Yankees likely wouldn’t discourage their struggling Triple-A third baseman from leaving them for an NFL career, because the former Michigan QB would have to return $12 million of the $17 million contract he signed in 2001 that runs through the 2006 season.

According to an ESPN report yesterday, Henson has decided to quit baseball and take a stab at playing in the NFL, where the Houston Texans hold his rights. It’s the second time in a week that a report has Henson going to football.

If that’s the case, he hasn’t started the process of leaving the Yankees.

“I don’t know anything about it,” GM Brian Cashman said. “As far as I am concerned, he is a baseball player. We haven’t had any discussions with Drew Henson. We want to make him the best baseball player he can be.”

Henson, 23, hit .234 with 14 homers and 78 RBIs in 133 games for Columbus (Triple-A) where he fanned 122 times, drew just 32 walks and committed 28 errors.

“If Drew or [agent] Casey Close want to talk about it, that’s one thing, but to respond to all this stuff isn’t right,” Yankee VP Gordon Blakeley said. “Right now I haven’t heard anything about it.”