Luis Suarez at Centre of Astonishing Liverpool-to-Real Madrid Claim by Marca

Luis Suarez is once again a prime target for Real Madrid this winter and has even been offered to Carlo Ancelotti as he looks to strengthen the club's attacking options.

That's according to Miguel Serrano of Spanish sports paper Marca, who goes on to note that the Liverpool forward is the first name on Ancelotti's wish list for January:

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Real Madrid has what could be a very attractive Christmas present on the table. His name is Luis Suarez and once again he has been offered to the Bernabeu club ...

Luis Suarez came very close to joining Real Madrid last summer. His agent, Pere Guardiola, even reached a verbal agreement with 'Los Blancos' to sign the Uruguayan forward. They discussed the length of his contract, as well as his salary and the transfer fee it would cost to prise him away from Liverpool - around €45m.

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Serrano's report will raise many eyebrows, particularly given the interpretation of the Daily Star's Jack Wilson. He claims Liverpool are the ones to have offered Suarez to Madrid. Serrano's article was more ambiguous, merely noting that the player had been "offered to the Bernabeu club." 

Either way, the supposed €45 million price tag is almost identical to that of the £40 million bid that Arsenal submitted for the forward's services back in July, per BBC Sport. Liverpool boss Brendan Rodgers flatly refused the approach and would likely scoff at the figure once again.

Real have long been associated with a move for the South American, but Rodgers has so far succeeded in retaining Suarez's talents.

Suarez is currently the Premier League's joint-top scorer this season and has netted eight goals, matched only by Sergio Aguero and fellow Liverpool striker Daniel Sturridge.

It was originally thought that the £40-million-plus-one fee offered by the Gunners during the summer had triggered his release clause. However, the Mirror's Tom Hopkinson revealed earlier this month the player had in fact removed the stipulation himself.

Serrano's report remains distant from any concrete evidence, however, and shouldn't worry too many Reds fans fearful of losing their attacking talisman.

Enjoying some of the most prolific form of his career since returning for a 10-match domestic ban, Suarez is once again enjoying his football and it's only natural that clubs with the funds needed to purchase such players become linked with a move.

The Anfield giants are currently second in the Premier League table, the best start to a campaign the club have had since Suarez joined in 2011.

Playing Champions League football will be of vital importance if Liverpool are to retain the services of their hitman, but the way things are going, Suarez may not need to leave Merseyside in order to play at that level.

Liverpool will surely fend off all winter offers for the player in order to make one giant push for a top four spot in the Premier League, and the thought of offering their talisman to Madrid will surely be the last idea on Rodgers' mind.