Real Madrid are desperate to land the Welshman this summer.
Tottenham will sell winger Gareth Bale to Real Madrid for a mindboggling £100 million, with the Spanish giants set to step up their attempts to land the Welshman in the coming days, the Daily Mirror reports.
Spurs chairman Daniel Levy wants to hang onto the player if he can but reports suggest that Bale now wants to move to Madrid as it would enable him to play in the Champions League.
Real Madrid value Bale at around £85 million and feel that a bid of that amount is fair.
Reports in Spain have suggested that Madrid have recently submitted a £81 million bid to Spurs for Bale but it was rejected.
Despite this, the Spanish giants will return to White Hart Lane with an improved £85 million offer, a world record transfer bid in itself.
However, Madrid hope that Bale will submit a written transfer request to Spurs in a bid to drive their asking price down, however although Bale has told the Spanish giants that he wants to move to the Bernabeu, he is thought to be reluctant to hand in a transfer request.
New Madrid manager Carlo Ancelotti is already planning to have Bale at the Santiago Bernbeu next season and has reportedly left the number 11 shirt open ready for his arrival.