Manchester City are prepared to sell Carlos Tevez in the summer.
Tevez remains unsettled at Eastlands, despite his back down over demanding a move away late, last year.
The News of the World says Tevez has been told it will take £60million for Real Madrid to prise him away from City in May.
Real GM Jorge Valdano would love to bring his countryman to the Bernabeu, convinced the striker would be a success in Spain and give him more influence over coach Jose Mourinho.