Manchester City Transfer Rumors: $64 Million Plus Players for Spurs' Gareth Bale

Gareth Bale recently told BBC's Football Focus that if Tottenham failed to qualify for the Champions League, he would "have to discuss what's best for [himself]."

The Daily Mirror is now reporting that Manchester City are set to test Spurs' determination to keep their star with a massive transfer offer.

The deal would see Bale move to the Etihad Stadium in return for $64.5 million (US). In addition, City are willing to throw in Emmanuel Adebayor and possibly Adam Johnson or Nigel de Jong.

Earlier reports had linked Barcelona and Real Madrid with efforts to land the Welsh winger this summer.

At the beginning of April, Bale told The Sun that playing for either of the Spanish giants would be a "once-in-a-lifetime dream," and indicated it would be an opportunity he would not turn down.

However, today's Mirror report is the first which links Bale to another Premier League club.

City are in a unique position because, in addition to their cash and guaranteed Champions League place, they have someone that Tottenham badly want in Adebayor.

The Togolese striker has been a revelation for Harry Redknapp during his season-long loan at Tottenham.

Besides scoring 16 goals, Adebayor has provided 11 assists in 35 appearances in all competitions.

As recently as yesterday, the Spurs boss publicly stated his desire to keep the lanky forward.

One of the major sticking points in making the loanee's stay permanent is thought to be his massive wages.

However, if City are able to structure an agreement that would cover some of Adebayor's salary, a deal involving Bale's departure could become much less sour for Redknapp and Tottenham chairman Daniel Levy.

Tottenham may favor Roberto Mancini's offer over any bids from La Liga due to simple math. If they send Bale to City, they keep Adebayor. If they send Bale to Spain, they likely lose both players.

For Bale's part, City offer everything that he's said he's interested in. He gets a chance to compete for the Premier League title each season. He gets a guaranteed place in the Champions League. What's more, the Mirror report indicates that City would more than triple his salary.

If Tottenham are still intent on keeping the player, the last two matches of the season will be crucial.

Spurs are locked in a fight with Arsenal and Newcastle for the last two Champions League places. If they finish outside the top four, no amount of effort will keep them from saying good-bye to Bale this summer.