Michael Jackson Death House -- Someone FINALLY Made an Offer!

The house where Michael Jackson died -- a house that the owner has been trying to sell for 3 years -- finally has attracted a buyer, but it's not a done deal ... yet.

Real estate sources tell TMZ ... an L.A. businessman has written an offer for around $17 million for the Holmby Hills estate. Here's the problem -- it's listed for $23.9 million, so the buyer and seller are in the process of negotiating to see if they can find a middle ground.

Our sources say the businessman who made the offer "couldn't care less" that Michael Jackson lived and died there. He just likes the house.

The owner has had problems selling the house in the past, partly because it has been overrun by tourists eager to sneak a peek.

Mauricio Umansky has the listing on the house. He's married to "Real Housewives of Beverly Hills" star Kyle Richards. Mauricio is having a good week. One of his listings just closed today and it broke a record for prices on Sunset Blvd. -- $35 million.

That oughta keep Kyle happy.