Gareth Bale
Gareth Bale has wilted under the pressure of the Bernabeu Getty Images

Rafa Benitez has plans to build the Real Madrid squad around Gareth Bale, which has made him favourite to take over from Carlo Ancelotti, according to the Daily Mirror.

The former Liverpool manager is likely to be announced as the new Madrid manager for next term later this week, having won the Champions League with the Reds and the Europa League with Chelsea during his prime

Gareth Bale, who has been a much maligned part of the squad this season under Ancelotti, will form the face of the team next season under Benitez, as they look to reclaim their Champions league title and also challenge for the league with Barcelona showing no signs of relenting.

Manchester United are prepared to spend up to £100m for his signature, but Perez, who signed him for a record amount from Tottenham in 2013 is not willing to give up without a fight and has earmarked Benitez as the man who can extract the most from the Welshman.

Bale has scored 17 goals and assisted 12 this season, with his goalscoring record less than what it was during his final season in north London, something Benitez has to ponder over when he takes over.

It will be a massive blow for United, who are looking to add some much needed pace and incisiveness to their attack and Bale's arrival, as has been noted by pundits across England, would have gone a long way in taking them back to being challengers for the title.

The Red Devils managed to get back into the top four following some massive investment by Louis van Gaal and are likely to continue that route this summer, having already opened their business by signing Memphis Depay from PSV Eindoven.

They have also been linked with a move for Ilkay Gundogan in a move to spruce up their midfield options, with a couple of defenders also on the agenda for a busy summer coming up.

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