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As with any transfer news, it is best treated with caution. The press and false rumours are often weapons in the transfer-market-game used to drive down prices or signal a false lack of interest. But in this case the player's reluctance to force his club to sell him and his club's very high evaluation of his worth mean that Madrid are giving up on Gareth Bale, according to the English press (that links to The Independent), and also Marca.
Madrid fans will remember the considerable charm offensive Madrid launched to try to lure him away - including admiring comments from Zinedine Zidane.
Indications, apparently, are that Madrid will wait for him until next season. The player does want to come, but is also happy at Tottenham, in spite of the club's failure to make the Champions League places.
What is more, the player's agent has confirmed that no offer has been formally made.