Manchester United have reportedly made two offers of over £100m to Real Madrid for Gareth Bale.
The 26-year-old attacker has been linked with a switch to Old Trafford after he received heavy criticism during his second season at Santiago Bernabeu.
United manager Louis van Gaal is said to be keen on the Wales international, who cost Real £85m when they signed him from Tottenham Hotspur in 2013.
Real head coach Rafael Benitez has played down suggestions that Bale will leave and reiterated that he is an important part of his side.
According to The Sun, Van Gaal has sanctioned two bids in excess of £100m for Bale in the hope of persuading Real to sell.
Bale has scored 39 goals in 87 appearances for the La Liga side.
