Manchester United are allegedly set to step up their interest in Real Madrid attacker Gareth Bale (€48.8m), and are reportedly interested in signing the British man this month.

Bale, who has only made six games for Madrid this year after suffering calf and hamstring damages, could be sold by club president Florentino Perez after failing to contribute to the Spanish club.

As reported by The Express, Manchester United could aim to sign the striker in the current window after Bale turned down Old Trafford for the Bernabeu when leaving Tottenham Hotspur in 2013.

If The Red Devils make a move for the 28-year-old, Tottenham will have 72 hours to game the offer, as per the conditions of his transfer to Spain.

Bale has netted two goals and assisted another this campaign as Madrid sit 14 points behind La Liga leaders Barcelona.

Meanwhile, Manchester United have reportedly developed as Real Madrid’s main competition in the race to land Tottenham Hotspur striker Harry Kane (€183.7m).

For many months, Kane has been linked with a big-money move to the Bernabeu, but manager Mauricio Pochettino has maintained that Spurs have no desire to cash in on their star player while he wishes to stay in North London.

The Englishman also has four-and-a-half years left on his deal and Spurs are allegedly set to give the 24-year-old a massive pay-rise however it seems that will not stop interest in his services.

As reported to Don Balon, Man United plan to submit an offer for Kane either in January or at the end of the campaign to improve their fortunes in front of goal.

Jose Mourinho’s team are second in the Premier League standings and have reached the last 16 of the Champions League. However, The Red Devils have not netted more than two goals in a game in their last ten efforts.

In the current market, Man United would likely have to pay well more than £100m to tempt Spurs into a sale.