Manchester United have had two bids of £100m for Gareth Bale turned down by Real Madrid this summer, according to the Sun.
Bale left the Premier League in 2013 when he moved to Madrid from Tottenham Hotspur for £86m and Man United are reportedly keen on smashing that record to bring him back to England.
United are looking for a marquee signing and Bale would certainly fit the bill in that respect.
With the sale of Angel di Maria to Paris Saint-Germain imminent, they could ramp up their efforts in the coming days.
It would appear as though the two reported failed bids would force United to look elsewhere but Louis van Gaal is notoriously stubborn and could go in again for the player if he really has his heart set on signing him.
Pedro is set to join United in the coming days and while the club have enough attacking midfielders, they still need a striker. It would seem that United should be looking at a true number nine but Bale can play in various positions and can excel in all of them, such is his talent.
The Welshman struggled at times at the Spanish club last term and was even booed for prolonged periods as he struggled to win over the Bernabeu faithful. However, that does not mean Madrid are willing to part ways with their star player.
Rafael Benitez is set to play a different style than Carlo Ancelotti did last year and Bale might be played as a secondary striker to either Karim Benzema or Cristiano Ronaldo or as an inside striker with a freer role than he had under Ancelotti.