As Pat McAfee contemplates walking away from his $120 million deal with FanDuel, ESPN has emerged as the leading candidate to be the home for his daily show, The Post has learned.

McAfee, 36, has become a multi-platform sensation with his “Pat McAfee Show” on YouTube, his work as a WWE performer and as a “College GameDay” panelist, but now he is working toward a larger relationship with ESPN. 

No deal is finalized. McAfee did not return messages. ESPN declined comment.

However, besides sources with knowledge of the situation saying ESPN is in the pole position, McAfee recently tweeted out a picture of a meeting he had with Disney CEO Bob Iger. On Monday’s show, he said he was up to something, which he said would be announced in the next 10 days. That timeline just happens to perfectly correspond with Disney Upfronts, which are scheduled for May 16. 

The exact amount of money McAfee will earn in a deal is not yet known, though it is expected to be in the eight-figures-per-year range. It may be less than the $30 million-plus a year FanDuel deal he is potentially walking away from.

Whatever the number is, it comes at a time when Disney, including ESPN, is shedding 7,000 jobs. It will be a difficult optic for those working at the company, if the deal goes through. 

In meetings, according to sources, ESPN executives have said that it would only do a McAfee deal if it pencils out and it can make money. ESPN will report its earnings, as a breakout division, in November, under Disney’s new structure that has been put in place with Iger’s return to the company.

Besides his daily show and GameDay, the exact details of how McAfee will be utilized at the company are not yet known. McAfee also already has done alternative college football broadcasts for ESPN in conjunction with Peyton Manning’s Omaha Productions.

ESPN chairman Jimmy Pitaro is a believer in the “best available athlete” theory, meaning to bring in the top people and then make it work. 

McAfee and his team will surely continue to do their three-hour program daily. It will likely be kept on YouTube, but a component — maybe an hour — could be aired on ESPN. Placing it on linear TV would make it more feasible for the numbers to add up.

The role of his longtime friends, who contribute a lot to the show, will likely grow under the ESPN umbrella. ESPN’s Audio division, with podcasts, could be a place where it tries to expand “The Brand,” which is a slogan McAfee has used during his post-NFL career. These type of deals also typically include ESPN+.

In March, The Post reported that McAfee could walk away from his $120 million FanDuel deal. He is in the midst of the second of four years on the contract. McAfee had removed the FanDuel seal from the right corner of his show. McAfee was noticeably absent from the gambling platform’s Super Bowl ads, but McAfee, in a correspondence with The Post for that story, denied that was at the crux of his unhappiness.

McAfee, who just became a father to a baby girl, has talked about reducing the behind-the-scenes work that running your own company and show entails.

McAfee has held talks with all the major players in the market and he can be a bit unpredictable. However, all signs are pointing to ESPN with his current ties to the network.

Now, he could be one of the faces of ESPN, next to Stephen A. Smith, Joe Buck, Scott Van Pelt and Manning. If the deal goes through, it would not be surprising at all if he were officially introduced next Tuesday at the Upfronts.