The Yankees know what they lost when Robinson Cano took the Mariners’ $240 million and bolted The Bronx for Seattle.

Cano is a premier hitter who plays Gold Glove defense at second base and has a left-handed swing made for Yankee Stadium’s right-field porch.

Now, as Yankees general manager Brian Cashman arrives at the Winter Meetings on Monday, he will attempt to fill the huge void created by Cano’s departure.

Even after spending $310 million on Derek Jeter, Jacoby Ellsbury, Brian McCann, Carlos Beltran and Hiroki Kuroda, the Yankees have holes.

And the biggest one is at second base, where they aren’t going to find anybody better than Cano.

“We are going to try and address it,’’ Cashman said Sunday before rapelling down a building in Stamford, Conn., as part of a Christmas celebration.

The Reds are listening to offers for second baseman Brandon Phillips, who has $50 million and four years remaining on his contract. Cincinnati likes Brett Gardner and Ivan Nova, but the Yankees, who are searching for rotation help, aren’t in position to deal Nova.

Gardner could be Shin-Soo Choo’s replacement in center field for the Reds.

The addition of Ellsbury and Beltran put the Yankees in position to at least listen to offers for Gardner, who will be a free agent following the 2014 season.

The Yankees are interested in free agent second baseman Omar Infante, late of the AL champion Tigers and considered the second-best second baseman on the free-agent market, behind Cano.

Infante batted .318 for Detroit and is expected to command $8 million a year.

Regardless of who the Yankees get to play second — and there are no internal options — losing Cano stings.

“We’re disappointed clearly. He’s a great player and been a great Yankee. I know they’re dotting the i’s and crossing the t’s in Seattle, but they’re getting a great player and we lost a great player. That’s why we have to cushion the blow as much as we can,’’ Cashman said. “When you lose a great player you start trying to replace him, whether at that position or at other positions by strengthening those. We have more work to do.’’

Second base isn’t the only hole the Yankees have. They need at least one more starting pitcher, possibly two. And they don’t know who will play third base if Alex Rodriguez is lost to a lengthy suspension.

”Listen, we have enough voids that you don’t have to prioritize any of it,” Cashman said. “You hope to run into something sooner than later.’’