Real Madrid will kickstart their pursuit of Manchester United goalkeeper David de Gea with a £13 million offer according to the Daily Mail.
That bid will be rejected out of hand by the powers that be at Old Trafford according to the newspaper.
Madrid are hoping to land De Gea, who was crowned Manchester United's player of the year for the second consecutive season, on the cheap because he has just one year remaining on his current contract.
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So far the Spanish international has refused to commit his future to Manchester United and had rejected a new contract worth £200,000-per-week - a record sum for a goalkeeper, and he is reportedly angling for a move back to Spain.
Manchester United are demanding a fee in excess of £25 million, and given the distance between the respective valuations from the clubs the saga is expected to continue for some time.
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The Mail report that the presence of Iker Casillas at Real Madrid is another obstacle in the way of De Gea heading to the Bernabeu. The Manchester United ace is believed to be concerned that he won't be an automatic first choice with Casillas at the club, and is seeking assurances before going any further.
Manchester United boss Louis van Gaal is already scouring the market for potential replacements and has identified Hugo Lloris as the man for the job - however behind the scenes the club have conceded it will be difficult to lure him away from Tottenham.
The Frenchman signed a five-year deal with Spurs last year and chairman Daniel Levy has built a reputation as a tough negotiator.
Instead Ajax's Jasper Cillassen is being considered as an alternative. The Mail claim that the Dutch number one is considered as an inferior option to Lloris but could still be targeted.
Former Barcelona shotstopper Victor Valdes was snapped up by Van Gaal in the January transfer window on an 18-month contract, but he is seemingly not viewed as a viable number one for next season.
Manchester United would be better off letting David de Gea leave for absolutely nothing than sell him for £13 million.
The Red Devils don't exactly need the £25 million fee they are demanding, let alone £13 million - and it would be more advantageous to have a world class goalkeeper at his disposal in the Premier League and the Champions League.
If the Spaniard can maintain his current form he can, at the very least, help get them further up the table and go deep in the Champions League which is going to be worth more than £13 million to the club anyway.