The Red Devils have been interminably linked with Bale over the last two transfer windows and have now reportedly offered him "dizzying" amounts of money to move to Old Trafford and spearhead their attack, per Spanish outlet Don Balon (per Jamie Sanderson of Metro).
The report also indicated that Bale "is keeping Madrid updated about developments."
Per Rob Pollard of the Manchester Evening News, United made a world-record bid for Bale last summer, and the club's executive vice chairman, Ed Woodward, is preparing to move for the 26-year-old once again when June rolls around.
And certainly it seems highly unlikely that Bale would want a move to United in their current state under Louis van Gaal—or that Real would want to sell him, especially with their transfer ban imminent.
The Red Devils are five points of the top four in the Premier League and in danger of missing out on Champions League football next season.
They are also playing some of the most uninspiring football ever seen at Old Trafford—not exactly an environment Bale would be eager to move into, per the Mail on Sunday's Oliver Holt:
A change of manager could be the answer if United want to lure Bale to Manchester.
Bleacher Report's Dean Jones recently suggested that, with Jose Mourinho in the dugout, the Red Devils would be able to attract superstars like the former Tottenham Hotspur man:
However, at the moment, no matter how much money they offer, it seems highly unlikely that they will be able to sign Bale, especially if they have no Champions League football to offer him in the summer.
Elsewhere, Guillermo Varela's proposed loan move from United to Genoa could be in jeopardy.
According to Italian outlet Tuttomercatoweb (via Pollard), the centre-back was set for a short-term move to the Serie A side—who are prepared to pay £460,000 to sign him until the summer—but Van Gaal is loath to let any defenders leave in January.
United are currently enduring quite an injury crisis at the back, with Luke Shaw, Ashley Young, Antonio Valencia, Phil Jones and Marcos Rojo all struggling, and the Dutchman may need to call on right-back Varela in the second half of the season.
The 22-year-old Uruguayan has already appeared twice in the league this season and looks like a decent prospect, per WhoScored.
GianlucaDiMarzio.com (via translator David Amoyal) indicates that Diego Perotti has to depart Genoa before Varela can be brought in anyway, but it may all be academic if Van Gaal decides he can't afford to lose another defender.