NFL Network's Ian Rapoport is reporting that the University of Michigan is making another attempt to lure head coach Jim Harbaugh away from the San Francisco 49ers. After he initially turned them down, they have now come back with a 6-year, $48 million offer.

That would make Harbaugh the highest paid coach in college football.

This new offer comes after the 49ers being eliminated from playoff contention. It is widely believed that Harbaugh would be let go or traded by San Francisco at the end of the season. The 49ers only have two remaining games left.

Harbaugh has coached the 49ers to three consecutive NFC Championship games and a Super Bowl prior to the current disappointing season. The Oakland Raiders and New York Jets are believed to have some interest in Harbaugh as well.

Harbaugh was a quarterback for the University of Michigan during his college playing days.