TAMPA — Hal Steinbrenner is a fan of Joe Girardi’s for many reasons and professed his love Wednesday for the Yankees manager who enters a 10th season but without a contract beyond 2017.

Nevertheless, Steinbrenner isn’t in a hurry to grant Girardi an extension.

Asked to describe what he looks for in a manager, the Yankees owner clicked off a list of qualities he likes about Girardi.

“I think [a manager] has to be good at working with young players and veterans which Joe is,’’ Steinbrenner said. “It’s certainly a cerebral guy, [and] Joe is a very smart guy. There are a lot of aspects, especially when you are doing it in New York City. You have to have tough skin, which he does, and he has done a good job. He has done a good job, but we have to see how this year goes.’’

Girardi is on the final leg of a four-year deal worth $16 million and said Tuesday he would like to continue the relationship, but didn’t see a need to get clarity from the organization.

Helping Steinbrenner make it easier to keep Girardi would be the Yankees participating in a postseason series for the first time since 2012.

“We love Joe. Look, Joe is one of many people in this organization without contracts [for next year],’’ Steinbrenner said. “I am sure we will talk near the end of the year.’’

Asked about Jacoby Ellsbury’s performance during the first three seasons of a seven-year deal worth $153 million — with $89.568 million remaining — Steinbrenner praised the center fielder’s character and accepted the less-than-stellar numbers.

“We will see. Look, Jacoby is a great player. He comes to play every day, and he has been great with the young kids,’’ Steinbrenner said. “The stats are what the stats are, but I have enjoyed having him on the club.’’

A career .286 hitter, Ellsbury has batted .264 in three seasons with the Yankees and has seen his stolen-base total dwindle from 39 in 2014 to 21 in 2015 and 20 last season. His 52 swipes in 2013 with the Red Sox led the league.

In a perfect world, Girardi would like to have seen Dellin Betances working with the Yankees’ pitchers Wednesday during the first spring training workout at George M. Steinbrenner Field.

But the three-time All Star reliever won’t report to camp until after Friday’s arbitration hearing in nearby St. Petersburg. The mandatory reporting date according to the collective bargaining agreement is next Wednesday, so Betances isn’t violating any rules.

Betances filed at $5 million and the Yankees countered with $3 million. Steinbrenner said the numbers were too far apart to get a deal done before the hearing.

“It’s part of the game,” Girardi said. “Obviously you want all your players in camp when it starts to make sure they are prepared and he is going to the WBC. I know he is doing work and I understand why he is not here. It’s an excused absence from us. You never want to see someone not here, that’s the bottom line.

“My wish would be that arbitration cases are always done before spring training starts so a player has a chance to be there on time. Hopefully they can adjust that and we don’t have to deal with that anymore.’’

Masahiro Tanaka will be the Yankees’ Opening Day starter for the third straight year on April 2 against the Rays, and he hopes it will be the beginning of him repeating what he accomplished last year.

“Thirty-two, 33 games, hopefully,’’ the Yankees ace said of his goal. “I want to pitch as much as possible. The goal for me is to stay healthy. If you look through the league the top-tier pitchers are pitching 220 to 230 innings. It would be great if I could get to that point.’’

Tanaka, who can opt out of his contract following the season, went 14-4 with a 3.07 ERA in 31 starts last year when he worked 199 ²/₃ innings. It was by far the best season of the right-hander’s three with the Yankees.

CC Sabathia, Adam Warren, Luis Severino and Aroldis Chapman were the first group of pitchers to throw off bullpen mounds Wednesday.

“Real good, C!’’ pitching coach Larry Rothschild yelled at Sabathia after a crisp cut fastball popped catcher Gary Sanchez’s glove.

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