12/31 12:30pm: According to The Baltimore Sun, the Orioles have not heard back from the Hendricks brothers, who are representing the left-hander, indicating they are focused on other teams.

The Orioles have discussed “generalities” with Chapman, but have yet to make him an offer.

12/30 06:59am: According to Susan Slusser of the San Francisco Chronicle, the Oakland Athletics are in the think of the bidding for free agent pitcher Aroldis Chapman.  The A’s attended Chapman’s throwing session in Houston a couple of weeks ago and came back impressed.  Chapman has been clocked as high as 102mph at the World Baseball Classic.

Chapman has already received offers from the Boston Red Sox ($15.5 million) and Florida Marlins ($13 million).  Both of the offers are comparable since Florida does not have state income tax.  He has incentive to sign by December 31, 2009 to avoid paying taxes on his signing bonus.  Had Chapman received his signing bonus in 2009, it would not be taxable since he would not be working in the United States until 2010.  This situation may cost him $2-3  million in taxes.

You can see additional Aroldis Chapman rumors here.