Tottenham Hotspur have opened negotiations with Real Madrid over the proposed sale of Gareth Bale and have insisted that the Spanish club include striker Alvaro Morata as part of a £87m deal.

A report in the Independent claims that Spurs chairman Daniel Levy has made it clear that he wants the Spain U21 international as part of any deal that would see Bale secure a long awaited move to Madrid.

It is believed that Levy will meet with Real Madrid president Florentino Perez later this week in Florida, when the Spanish side are due to play in Miami on Wednesday, and the two will attempt to come to an agreement over a deal.

Morata is viewed as one of the best young prospects to have emerged from the Madrid academy and is expected to be competing for a first team place after the club allowed Gonzalo Higuain to join Napoli.

With Karim Benzeme their only senior striker, it was believed that the 20 year old would be handed first team opportunities next season as the Spanish giants have refrained from signing a replacement for Higuain.

Madrid had hoped that they would have been able to offer left-back Fabio Coentrao or winger Angel di Maria as part of any deal for Bale, but it seems Tottenham will hold firm in their pursuit of Morata.

Levy knows that he remains in a powerful negotiating position as Bale is still under a long-term contract and he is under no pressure to sell.

However, it is believed the reason he wants the young Spanish forward is so that manager Andre Villas-Boas can pair Morata with former Real Madrid and Valencia striker Roberto Soldado.

Soldado passed his medical at White Hart Lane and has officially become the club's record signing after arriving from Valencia in a deal worth £26m.

It would be a serious test of Madrid's resolve as Perez has often been criticised for failing to hand opportunities to young players and was seemingly hoping that Morata would break the mould.

Despite his relative inexperience in the first team, he did excel over the summer as he top-scored in Spain's U21 European Championship victory, firing four goals in just five games.