Gareth Bale
Bale has not returned to Tottenham training.

Gareth Bale has failed to report for training at Tottenham Hotspur's training ground despite returning from Spain having failed to agree a world record transfer to Real Madrid.

Bale, who has not appeared for Spurs this season, was due to be unveiled by Madrid on Tuesday however the move is yet to be agreed by all parties as chairman Daniel Levy continues to play hard-ball.

Madrid appeared to prematurely announce the deal by including Bale as a personalisation option on the official club shop, a selection which has since been removed with the deal now in doubt.

The Welsh international featured infrequently for Tottenham during pre-season and has missed the club's first three games of the new campaign with Andre Villas-Boas deeming his fitness to be inadequate.

The 24 year old also missed his countries' friendly international against Republic of Ireland with Wales boss Chris Coleman questioning Bale's mental state.

Latest reports suggest Bale is "furious and frustrated" at the hold up in his move to Madrid, with the transfer having just six days to run.

Levy is understood to be agitated by Madrid both building a stage to present Bale at the Santiago Bernabeu and including the player as an option on the club's official online shop.

On Monday, suggestions were rife that a second club had entered the race to sign Bale this summer, with Manchester United manager David Moyes failing to deny the club were interested in signing the Tottenham winger in the final week of the window.

Following a long-running transfer saga this summer, it comes as no surprise that Levy is attempting to hold up the deal given his long history of underhand tactics in the transfer window.

Tottenham legend Glenn Hoddle however believes that Levy is consigned to losing Bale this summer but that a deal will only be completed when replacements are found.

"It's difficult for Daniel Levy to stop a player joining Real Madrid," he added. "When they come knocking, and the lad wants to go, it's difficult to say no.

"I get the feeling there's more business to be done though. Levy wants to strengthen the squad.

"They needed Willian, but he's gone to Chelsea, and he must get someone who can unlock the door.

"I've never seen a Spurs side look so powerful physically but they need someone, dare I say it like Gareth Bale, who can change the game.

"Now, if they are preparing for life without Bale, then they definitely need to go into the market and buy a replacement who can open the door, but you can't pick that sort of player up easily."