Not sure how credible this is, so take it with a grain of salt, but here's the info from NYBD:
A source down at the Winter Meetings informed me of a 3-way deal being discussed between the Yankees, Oakland, and Kansas City. The players discussed were:Gonzalez is a solid pitcher and he's only 26, so I guess this isn't a terrible deal. At the same time, I really don't think the Yankees should trade Gardner. His speed and defense do a lot for this team, even if he finds himself in a deep slump every now and then. And with the Yankees, and their money, I'd much rather see them avoid trades, and throw some money at a free agent (Darvish, Wilson, etc...). If they're going to continue to raise ticket prices and force the average fan to stay home, the least they can do is continue to buy themselves into the post season.
Yankees get: Gio Gonzalez
A’s get: LF Brett Gardner from Yanks, 1B Clint Robinson from Royals.
Royals get: RHP David Phelps, OF Michael Taylor, and a PTBNL from Yanks that is expected to be off 40-man roster.