Bayern Munich have joined Manchester United in the race for Gareth Bale in the summer, according to the Daily Mail.
The winger has failed to live up to expectations at Real Madrid, which has led to speculation about his future at the club. The Red Devils are prime candidates for his signature should the player decide to leave Madrid, with Louis van Gaal looking to add some much-needed pace and finish to his side.
The forward is expected to be available for a fee in the range of £100m in the summer, but United will be massively challenged by the financial prowess of Bayern Munich, who are also looking to flex their muscles in the transfer department.
Pep Guardiola takes pride in not paying huge amounts for signing players, but in this case the players' form in the Champions League leaves much to be desired, which has forced the Spaniard to look at other options.
Bayern Munich's 6-1 romp against Porto at home was overshadowed by their 3-1 loss away, which will be a massive blow to their chances of reclaiming the Champions League.
Chelsea are also in the race for the forward, with José Mourinho's side set to clinch the league title for the fifth time in their history and the third under the Portuguese manager. The Blues have shown that they can do some astute business in the market, having sold David Luiz for a premium and procured the services of Cesc Fàbregas and Diego Costa for a competitive price.
Manchester City will be hindered by the prospect of FFP sanctions against them, having already been cautioned for over-spending last summer.
United are currently fourth in the league, two points behind Arsenal and City, having played two more games than their north London rivals. They are going through a woeful run of form, having lost three on the bounce against Chelsea, Everton and West Bromwich Albion.