INDIAN WELLS, Calif. -- The issue revolves around a pitcher who will be 38 years old when next season begins. Still, believe or not, the battle for Hiroki Kuroda could represent a historic moment in the Red Sox/Yankees rivalry.

For the first time in history (hyperbole … maybe, maybe not) the Red Sox find themselves with the upper-hand on the Yankees and it might allow for Kuroda to leave New York and land in the Boston rotation.

According to an industry source, the Red Sox have "strong interest" in Kuroda, the righty pitcher who not only survived his first year in the American League East, but thrived in his surroundings. Working under a one-year, $10 million deal from the Yankees, Kuroda went 16-11 with a 3.32 ERA over 219 2/3 innings.

"He's a good pitcher," Red Sox assistant general manager Mike Hazen when appearing on WEEI's Hot Stove Show Thursday night. "Certainly a guy who's able to haul 220 innings in the American League East is an interesting pitcher. He's got stuff, he's got obviously the makeup to pitch in the division, he's a tough guy. We saw that, unfortunately, against us quite a bit this year."

The notion that the Red Sox would be strongly interested in Kuroda isn't shocking by any stretch of the imagination. They tried trading for the hurler at the 2011 non-waiver trade deadline before he exercised his no-trade clause due to his preference to remain in Southern California. But after the 2011 season, when the Sox expressed interest in Kuroda once again when he reached free agency, the pitcher reversed course and agreed to negotiate with a select group of East Coast teams.

The Red Sox' roadblock last offseason was money-related, with their budget not even allowing for the one-year, $10 million commitment that New York made. For the Yankees, such a commitment wasn't a problem, as is usually the case for the richest team in baseball. 

But one year later, times have changed, and that's where this has gotten interesting.

The Yankees have offered Kuroda a qualifying offer, which would pay the pitcher $13.3 million for next season if he accepts it by Friday's 5 p.m. deadline. If he declines the offer and signs with another team, the Yankees would receive a draft pick, with Kuroda's new organization having to surrender a pick. (The Red Sox would have to give up their second-round selection, with their first-rounder -- seventh overall -- protected since it resides in the draft's top 10.)

As of Thursday night, it wasn't clear if Kuroda was going to accept the Yankees' qualifying offer. Both Rafael Soriano and Nick Swisher have decided to decline their offers, but the pitcher's approach was still up in the air. It is hesitancy borne from the potential that a team like the Red Sox present.

"Most qualifying offers are really for players of the highest value," agent Scott Boras told reporters at the general managers meetings Thursday. "When teams make them, they’re acknowledging the value and other teams know that, as well. I don’t anticipate many players accepting single-year contracts that are in that arena."

Kuroda's value -- because of age, more than anything -- might typically be in line with the $13.3 million, rather than the "arena" to which Boras refers. But now, for the first time in history (yes, we said it again), the Red Sox might be able to use their new-found financial flexibility to beat the team that has had almost limitless financial flexibility for years.

The Yankees have to be somewhat cautious with their spending this offseason due to the mandate to remain under the $189 million luxury tax threshold for 2014. They might be willing to go above the $13.3 million for a single year, but it is no certainty their escalation will be enough -- not this time. The Red Sox, however, can have the last word this time around, if they so choose.

The interest from the Red Sox makes sense, perhaps even more than last offseason when it wasn't clear if Kuroda could survive a full season in the AL East. In five major league seasons, he has only made fewer than 31 starts once, carries a 3.42 career ERA and would seem to be a good bridge until the Red Sox can sift through the likes of Matt Barnes, Rubby De La Rosa and Allen Webster.

There are risks.

With other interested teams, such as the Dodgers, potentially willing to go multiple years, the Red Sox might be investing in more of a risk than the newly disciplined organization cares to stomach. There is also the reality that signing Kuroda would require giving up a draft pick, though that would have to be considered of lesser value than Kuroda's potential contributions to the Red Sox through the next two seasons.

"The answer is 'yes' if it’s the right player," said Red Sox general manager Ben Cherington when asked if he would feel comfortable giving up a draft pick to sign a free agent who had been offered a qualifying offer. "But, yeah, it’s definitely got to be factored into the equation part of the analysis. Those are valuable things."

But, unlike last offseason, at least the Red Sox can make more of their decision off of talent evaluation than nickels and dimes. The script has flipped, for both the Sox and, believe it or not, the Yankees.