According to Daily Sports, when the Hashin Tigers spoke to Kosuke Fukudome's agent on the 17th, they were told Fukudome was seeking:

• a three-year deal
• a guaranteed 300 million yen a year plus 100 million yen in performance bonuses
• a salary that rises 100 million yen per season if performance bonuses are cleared (so his base guaranteed salary would be 300 million in year one, 400 million in year two, and 500 million in year three if performance bonuses are fully cleared)

That works out to 1.5 billion yen over three years if performance bonuses are cleared in all three years.

The Tigers' offer: a three-year deal worth a total 600 million yen, with a club buyout option for the third year.

"Their demands were well above what we were thinking.  There is no way we can afford it.  There are probably some areas where can compromise, but this is not the kind of gap that can easily be filled," said a Hanshin official.

Fukudome reportedly told someone close to him that it was down to "one or the other" and that he would sign with whichever team accommodated his wishes.

The Bay Stars were also apparently given the same information.

Source: Daily Sports 12/20/2012

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Yokohama Bay Stars president Jun Ikeda spoke to reporters on Thursday and said the team was not planning to make any changes to their most recent offer to Fukudome, which is said to be close to Hanshin's three-year deal worth 600 million yen.

Source: Daily Sports 12/20/2012