The Mirror reports that Real Madrid have agreed to pay £105million for Bale, but the clubs are yet to thrash out who will move in the other direction.
Fabio Coentrao is expected to move to White Hart Lane as part of the deal and Real Madrid have withdrawn him from their friendly with LA Galaxy.
But Real Madrid will not allow Spain Under-21 striker Alvaro Morata to move to the Premier League giants.
Real Madrid are prepared to let Angel Di Maria leave, but the winger is not keen on a move to London.
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Liverpool have unveiled their new home kit for next season, sticking with the hugely popular retro styling of the current shirt.
The reputation of the Premier League means it is the most popular and one of the most watched leagues in the world.