Eminem -- I'll Rap At Super Bowl Party For $2 MIL!

Eminem got an offer he COULD refuse -- an offer to sing at the NFL Owners Party during Super Bowl week that did not meet his price -- $2 MILLION!

Sources connected to the party tell TMZ ... reps from the event were looking for a headline act for the party that followed the dinner, which will be attended by 1,500 lucky folks. When Eminem's agents laid out the financial terms, we're told the owners group passed.

We're also told the owners were interested in Kanye ... but his fee was too high as well. As one source put it, "It was $1 million, plus plus plus a lot of other perks."

There will be a slew of singers performing at various events in NYC during Super Bowl week. We're told DJs are the big thing ... and the big ones are going for between $750K and $1 million.