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Transfer Rater: Mertens to Man United

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Transfer Rater: Cavani to Real Madrid

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Transfer Rater: Oblak to Juventus

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Real bid €100m for 'unsettled' Bale

Tottenham Hotspur have yet to respond to Real Madrid’s €100 million bid for Gareth Bale, sources close to the process have told ESPN.

• AVB: Bale contract talks 'ongoing

• Crace: Spurs' transfer policy

The situation is now at an increasingly tense impasse, with the Wales forward determined to go to the Bernabeu this summer, but Spurs chief executive Daniel Levy is just as strong in his refusal to sell.

Despite reports in the Spanish press being widely dismissed in the UK on Friday, it is understood that Madrid did indeed submit the offer and that Bale has also now made up his mind on leaving.

Aside from his long-held aspiration to play for Real, the 24-year-old feels it is finally time to experience regular football in the Champions League rather than potentially infrequent forays with Spurs.

Sources have also stated that there is now growing tension between Bale’s camp and Levy due to the London club's refusal to even entertain the possibility of a sale. Those close to the player also insist that there are no current negotiations to sign a new contract at White Hart Lane and he actively wants to leave this summer.

When asked about Bale after his side’s 6-0 win over South China, however, Villas-Boas refused to be drawn into a discussion. "I don't want to comment on anything like that," he said. "I cannot speak about anything."

Bale is not expected to play in Tottenham’s friendly against Monaco on August 3.

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