Citing unnamed sources, the newspaper said a doping investigation of Cabrera by Major League Baseball uncovered the ruse and has resulted in a further probe of the all-star by federal investigators.
The Daily News said Cabrera, who tested positive for elevated levels of testosterone, apparently set up the Web site in a bid to escape punishment by allegedly using it to create the impression he had ordered substances without knowing what they were.
The report indicated MLB investigators determined Juan Nunez, an associate of Cabrera's and his agents -- Seth and Sam Levinson -- paid $10,000 to create the fake Web site.
Nunez told the Daily News that he was "accepting responsibility for what everyone else already knows," while denying the Levinsons knew of the alleged scheme.
The sports agents also denied involvement, the newspaper said.
Cabrera was batting .346 with 11 homers, 60 RBI and a .390 on-base percentage in 113 games before his ban.