Los Blancos have been increasingly linked with the Welsh attacker in recent months and are seen as preparing a part-exchange offer in a way to get around the £65million asking price Spurs have.
The offer may include either Gonzalo Higuain or Angel di Maria in exchange too.
Bale has caught the eye this term with his form for Spurs, which includes 18 League goals for the London side this season so far.
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- Gonzalo Higuain