Real Madrid Reportedly Makes €100 Million Bid for Gareth Bale

Real Madrid has reportedly made a record €100 million offer to land Tottenham Hotspur superstar Gareth Bale in a summer transfer deal.

SportsCenter's official Twitter broke the news on Saturday evening:

Despite the record-setting nature of the prospective transfer fee, Tottenham chairman Daniel Levy is refusing to consider it, according to a report in The Guardian by David Hynter.

That report asserts Bale is "horrified" by Levy's stance to not consider moving his most prized commodity. Bale reportedly wants to play Champions League football, which makes sense as he is one of the sport's biggest stars.

The problem is that Tottenham hasn't been able to provide that opportunity. The club finished fifth in the English Premier League in 2012-13, which didn't allow them to qualify.

Bale still has three years left on his current contract, which would keep him locked in at White Hart Lane for a significant period longer than he apparently desires.

The 24-year-old Welshman is an extremely dangerous attacking midfielder and winger who would be invaluable to Real's bid to overtake Barcelona for La Liga supremacy. Adding him to the mix with Cristiano Ronaldo is a tantalizing possibility to ponder.

It took Real Madrid a record £80 million to snag Ronaldo from Manchester United in 2009, while this latest offer to acquire Bale equates to £86 million.

On Friday, Spurs manager Andre Villas-Boas noted that talks were "ongoing" with regard to an extension to keep Bale with the club. However, Hynter asserts that those negotiations never happened, and that Bale is set on leaving Tottenham.

Bale is certainly at the mercy of Levy and his reputed firm negotiation tactics, but this amount of money and the number of assets it could bring to the Spurs will be difficult to turn down.