Los Angeles, CA -- (Sports Network) - The Los Angeles Dodgers have reportedly offered left fielder Manny Ramirez the second-highest annual salary in the majors, behind New York Yankees third baseman Alex Rodriguez.

According to the Los Angeles Times, Dodgers general manager Ned Colletti extended the offer at the general manager's meetings to the 12-time All-Star and MVP of the 2004 World Series.

Ramirez, who is an unrestricted free agent, just completed an eight-year, $160 million contract he signed with Boston in 2001. The Dodgers acquired the slugger from the Red Sox on July 31, and Ramirez led LA to the NL Championship Series before losing to World Series champion Philadelphia.

Rodriguez makes $27.5 million annually based on the 10-year contract he signed in December of 2007, although his yearly salary fluctuates from $32 million for the upcoming season to $20 million at the conclusion of the deal.

The 36-year-old Ramirez is believed to have been offered a two-year deal worth $50 million with a club option for 2011, according to a few media sources.

Ramirez hit .396 with 17 homers and 53 RBI in just 53 games after joining the Dodgers. He batted .299 with 20 homers and 68 RBI in 100 contests for Boston in 2008.