TAMPA, Fla. — Roger Clemens could pitch for the Yankees as early as May 28 in Toronto.

“I think anything is possible,” said Clemens, who’s expected to make the first of two minor league starts Friday. “If I come out of the first two decent, they’ll pull me aside, and we’ll all visit about that for sure. I don’t think it’s out of the question.”

Just two starts in the minors would pit the 44-year-old against the Blue Jays on May 28 or 29. The next time through the rotation would have Clemens pitching at AL East-leading Boston on June 2 or 3.

Yesterday, Clemens threw 71 pitches during his first bullpen session at the Yankees’ minor league complex. He’ll likely throw 45-to-60 pitches Friday during his first minor league start for Class-A Tampa. He also will work in the bullpen afterward to get his pitch count up to around 90.

“I think I’m right where I need to be to get this under way on Friday,” Clemens said at a Legends Field news conference. “Endurance and conditioning, I think I’m very close. I’ve got to get in a game as quick as possible, and I’ll have a good telltale sign of what happens on Saturday morning.”

When he rejoined the Astros last year, Clemens agreed to a contract on May 31, made three minor league starts and returned to the majors on June 22.

Clemens, who agreed to a $28,000,022, one-year contract on May 6, worked out last week in Lexington, Ky., where his son plays for a Houston Astros minor league club.

“I’m getting closer,” he said. “I want to be able to perform like I’m supposed to. Hold up my end of the deal. That’s the pressure that comes along with it. I have the same question you all do, is my body going to hold up? I can’t answer that. All I can do is do the work and get ready for that.”

Clemens threw his split-finger, slider and two-seam and four-seam fastballs Tuesday.

“He was on the money,” said Yankees minor leaguer James LaSala, who caught Clemens. “Great stuff. Great command.”

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Ron Villone will join the Yankees’ overworked bullpen.

Villone will be added to the major league roster, general manager Brian Cashman said yesterday. Cashman said a corresponding roster move would be made after manager Joe Torre spoke with the player involved.

Villone’s minor league contract contained a Tuesday deadline to add him to the major league roster. If Villone wasn’t brought up, he could have become a free agent.