The Daily Telegraph are reporting that Real Madrid have lined up a bid between £37.6m and £41.8m for Manchester City's Carlos Tevez.
Tevez has been outstanding for City this season and Roberto Mancini will want to keep hold of his best player.
Tevez had been reported to have had home sickness and submitted a transfer request before Christmas, citing the fact he missed his wife and children in Argentina, but that now seems to have been resolved.
Edin Dzeko signing from Wolfsburg for £27 million has given City added firepower upfront and it remains to be seen how manager Roberto Mancini decides to play a mixture of Tevez, Mario Balotelli and Edin Dzeko.
Madrid have already been rebuffed this week when Hamburg told them Ruud Van Nistelrooy was not for sale.
It’s understood that Jose Mourinho has told Real president Florentina Pérez that if he buys Tévez they will have a chance of winning the Champions League.
The move would fulfil his desire to relocate to a country which his former partner may feel more inclined to visit, enabling him to see his daughters more frequently.
It has been reported that Tévez is not agitating for a move away from City this month, although it remains his longer-term aim to leave.