Real Madrid are expected to launch a bid for Newcastle attacker Moussa Sissoko in the coming days.
AS says the France international IS on Real's shopping list and an offer is being prepared.
Toon boss Rafa Benitez accepts Sissoko wants to leave and says they won't stand in his way should the right offer arrive.
"Sometimes it's worse to keep players if they are not happy," the former Real coach told BBC Sport.
"We are doing what we have to do to protect Newcastle and to help Sissoko. If he leaves, it is because we have received a suitable offer."
Newcastle are willing to sell Sissoko for €30 million.