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Does any other club has the willingness to pay 100M€ for Gareth Bale? Would the Spurs rather sell him to Manchester United if Moyes offered that same amount of money? Are the BBC and Sky Sports for real?
The answer to those questions is probably the same: NO. Still, these two big media are reporting that no agreement has been reached for Gareth Bale's transfer to Real Madrid. Daniel Levy is probably playing mindgames with Florentino Pérez. He wants to look like the tough guy in the room that doesn't agree to sell the star player when Real Madrid are more than ready to welcome him at the Santiago Bernabéu. And he surely has the roght to do that.
Here's what's probably happening. Tottenham Hotspurs still want to sign Erik Lamela and some other offensive players for a good price, and they are aware of Roma and company's price raise if Bale's transfer is announced. The deal could've probably gone through if they had signed Willian, but Florentino Pérez is playing in Levy's stadium. Pérez has no option but to wait.
And that's why the deal will likely not be announced imminently as other reports suggest. The trigger will be pushed whenever Levy wants.