Daniel Levy is not so much a shrewd negotiator as a man who will get what he wants or happily walk away.

This is why it is unsurprising that Bale is still a Tottenham player, despite Real Madrid seemingly willing to shift heaven and earth to make him a Galactico.

With the Welsh star, who so magically spear-headed his clubs drive towards Europe last season, originally being protected by the Tottenham hierarchy in a manner that suggested he would remain a Lilywhite whether he liked or not, some wondered if a mega-money move to Madrid was at all feasible.

Fast forward to present and the situation is looking precariously different. Bale has yet to play a competitive fixture for Spurs this season, and although the official guise is that he is only sidelined through injury, it doesn't take a fan with Nostradamus-like talents to predict that an imminent departure is most probably on the cards.

This begs the question then, that all the while when Levy and Andre Villas-Boas were denying Bale was for sale, was he really considered the indispensable gem that they presented him as? Or was it simply that the powers-that-be at White Hart Lane wanted to ensure their teams continued success and stability before publicly accepting that his move to Spain was an apparent possibility?

An overview of Tottenham's record-smashing spending this summer would point towards the latter.

Whilst the club have historically survived on an 'earn more than you spend' philosophy over recent seasons, this year they have spent in abundance.

The arrivals of Roberto Soldado (£26million), Nacer Chadli (£7million), Paulhino (£17million) and Etienne Capoue (£9million) take Tottenham's summer spree to almost £60million. Combine that with their £30million deal for Willian, which has all but formally come to pass and their on-going pursuits of Erik Lamela and Vlad Chiriches, and you're left staring a potential expenditure of over £100million.

So why now? Why this season? There has been no massive overhaul by a rich Russian oil oligarch, no takeover from wealthy American businessmen or a middle-eastern billionaire consortium.

In my opinion, the club had already admitted defeat in the Gareth Bale saga long before they publicly admitted it. Levy can play hard-ball with Madrid all he wants, but the stark facts dictate that if Bale doesn't complete his coincidentally similar £100million move to Los Blancos, the Tottenham chairman will be uncharacteristically out-of-pocket, and by a large sum indeed.

It may now seem like stating the obvious, but Gareth Bale will move to Real Madrid, make no mistake about it. The negotiations may not have been formally concluded, but Bale's future has been decided.

Whether or not Spurs will benefit from the squad overhaul his sale has funded, remains to be seen.

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