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The Real Madrid star looks set to leave the Bernabeu in 2018.
Injuries have plagued the forward in Spain’s capital and a Premier League comeback appears likely.
Bale left Spurs in 2013 for Real in a deal worth £85m.
While the European champions are looking to offload Bale in the summer, they are still hoping to recoup the money they paid.
One option is to see him head to Chelsea as part of an exchange deal involving key target Eden Hazard.
Spanish outlet Don Balon claim offering Bale to the Blues would lower Hazard’s cost to below £45m.
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“The former Tottenham man does not wish to betray his old club”
However, even if Chelsea would be interested in the potential swap, it appears Bale has other ideas.
The former Tottenham man does not wish to betray his old club by signing for a direct London rival.
Don Balon add the 28-year-old would prefer to go to United.
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Jose Mourinho has previously expressed an interest in the Wales international.
And even a move back to Tottenham would be welcomed ahead of choosing Chelsea.
That makes Real’s pursuit of Hazard more complex ahead of the summer.