Spurs have first option on Bale should Real Madrid decide to sell their record signing, with Manchester United known to be long-term admirers of the winger.

But it is now believed that the Spanish champions will try to use Bale as a makeweight in a move for Kane, who ends 2017 as the highest scorer in Europe's top five leagues.

The report adds that Bale's £300,000 per week wages could prove a sticking point, with Spurs determined to hold on to Kane until the end of the season at least.