Real Madrid will offer €25 million + bonus for David De Gea this week and that will be their final offer for the goalkeeper. If Manchester United want Keylor Navas, Los Blancos could also include him in the deal as they want to complete the transfer as soon as possible but not at any price.
However, Manchester United want to get at least €40 million for De Gea. Manager Louis Van Gaal spoke clearly after United's win against Tottenham, when he said that the Red Devils "pay a lot of money for the players they want, and they have to do the same when selling." United seem ready to move on because Van Gaal started Sergio Romero between the sticks on Saturday.
De Gea's contract with United will expire next summer and Real Madrid would sign the goalkeeper as a free agent if United don't accept Madrid's latest offer. It will all depend on what Van Gaal and United's board decide to do.