Tottenham have slapped a £36 million price-tag on Gareth Bale.

El Mundo Deportivo says Barça have targeted Tottenham midfielder Bale though are not willing to pay the £36 million (€45m) valuation put on the player by his club.

Spurs declined to comment on the report but Bale, who is under contract at White Hart Lane until 2015, is widely understood not to be for sale.

The player's agent, Jonathan Barnett, yesterday responded to the claims by telling the Daily Telegraph: "It'd be a lot more than that. Gareth's very happy at Tottenham, come what may."