Tottenham Hotspur have identified Celtic winger James Forrest as a potential replacement for Gareth Bale, if the Welshman decides to move out of north London in the summer.

James Forrest (L)

The Metro reports the 21-year-old has been tracked by both Spurs and their north London rivals, Arsenal. And it is believed the Scottish club will accept £8m for their star, in addition to a player exchange.

Forrest has made eight starts for the club this season, with two goals and two assists to his name. He has also featured in the Champions League for the Scottish side and is a member of Scotland's senior squad.

Bale has been strongly linked with a move to Real Madrid in the summer and although Andre Villas-Boas is believed to be preparing a mega-money package to tempt the Welshman to remain at White Hart Lane, the 23-year-old's departure seems only a matter of time.

Bundesliga leaders Bayern Munich have also been linked to Bale. The Bavarians will have ex-Barcelona boss Pep Guardiola take charge at the Allianz ArenA next summer and are preparing for a major overhaul.

The former Southampton youth player continued his sensational scoring form for the club on Thursday evening, leading his side to a brilliant 3-0 win over Inter Milan, in the first leg of a UEFA Europa League knock-out tie.

Bale's future with Spurs, it is believed, rests largely on whether the club can qualify for the Champions League next season. As of now, AVB's men are third in the Premier League, with a healthy seven-point lead over Arsenal in fifth.

And with only 10 games left, the odds must favour Tottenham finishing in the top four. However, Spurs fans will remember a similar situation from last season, when, under Harry Redknapp, the club squandered the chance to finish in the top four, losing the spot to Arsenal.

Villas-Boas on Europa Win

Meanwhile, AVB hailed his team after the emphatic win over Inter. Spurs are now heavy favourites to progress to the next round, after goals from Bale, Gylfi Sigurdsson and Jan Vertonghen. Tottenham visit the Giuseppe Meazza next week.

"It was a great European night and a great win for the lads. After we beat Lyon there was a buzz in the dressing room to play an opponent of this dimension. The players pressed hard and caused Inter lots of problems. We had some good chances and could have made it 2-0 even earlier. We played some excellent attacking football and tried to limit their chances," the ex-Chelsea boss said.