Tottenham have made a last-ditch bid to swipe Sergio Reguilon from under Manchester United’s noses.

The Real Madrid full back had given the go ahead to a move to Old Trafford but United failed to agree a fee with Real Madrid.

And Spurs have now come in with a £27.5m bid which meets Real’s valuation and includes the two controversial clauses United rejected.

Real wanted a buy-back option on the 23-year-old allowing them to repurchase him for less than £37m.

They also wanted a pre-emption clause allowing them to match any other bid that comes in for the Spain defender.

United refused on both counts - but it is understood Spurs have said yes and are now free to talk terms with the player.

Reguilon, who won the Europa League on loan at Sevilla last season, has yet to agree to join Spurs.

But Jose Mourinho is a big fan of the left back, who has long been interested in a move to the Premier League.

Spurs have also held tentative talks about a loan move for Gareth Bale but Real would have to carry on paying a big portion of his salary for that to happen.

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Speaking to The Times, Bale's team-mate Luka Modric said: "For almost 12 years we are playing together and it’s a difficult situation for him and for the club.

"Does he feel happy here or does he want to try something else? But, for me, Gareth is still a great player and still has a lot to offer in football.

"It just depends on him, if he has enough hunger or desire to keep going.

"I think he has but whether his situation finishes here or continues, he can still be an important player.”