Premier League contenders Tottenham have placed a staggering £310million on striker Harry Kane knowing full well he has become Real Madrid's prime target.
The England international is regarded as one of the most consistent strikers in the world and struggling Los Blancos want him to revamp their squad.
According to British news media outlet The Sun, Spurs are not willing to sell any of their star players during the January transfer window.
But Real Madrid on the other hand, want an established reinforcement who has age on still on his side in their attacking line.
The likes of Bayern Munich's Robert Lewandowksi and PSG's Edinson Cavani could be available for the right price, but both center-forwards over 30-years and Los Blancos want a lasting solution.
Madrid are currently fifth in La Liga, and have found the back of the net just 26 times in 18 league matches so far this season.
Since Los Blancos allowed Cristiano Ronaldo leave for Juventus last summer after nine years, Karim Benzema and Gareth Bale have struggled to fill the void.
New signing from Olympique Lyonnais Mariano Diaz, has also failed to establish himself as regular goal scorer at the Bernabeu.
Brazilian youngster Vinicius Junior has impressed in spells, but the 18-year-old still needs time to grow into a finished product.
Tottenham have also rejected bids from the Spanish giants for Kane's teammate Christian Eriksen as the Danish international is arguably playing the best football in his career this season.