Tottenham have informed Real Madrid they're prepared to sell Dele Alli this summer.
However, Don Balon says they have informed Real they must pay the same fee as they coughed up for Gareth Bale to sign Alli.
Alli has also been linked with Manchester United this week, with former Gestifute agent Vincent Rodriguez suggesting he was top of Jose Mourinho's shopping list.
Meanwhile, Spurs have warned Real they must pay €100.8 million to land Alli.
Tottenham management believe Alli will be worth more once they open their new stadium, warning Real if they want to do business, this summer will be their best chance.