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Fabio Coentrao is expected to move to White Hart Lane as part of the deal and Real Madrid have withdrawn him from their friendly with LA Galaxy.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.
What is your opinion? Feel free to discuss the article under. You have to comment by using your Facebook profile. Be fair and have respect for other people and opinions!
Chelsea legend Didier Drogba has revealed his top 11 Chelsea career moments during his recent interview on Chelsea TV.
The start of the 2017-18 Premier League season is just around the corner and is shaping up to be one of the most competitive yet.