The Red Devils are understood to be ready to smash the world transfer record to land the Welsh ace at the end of the season, with a £120m bid being mooted.
Bale is currently the most expensive player on the planet after costing Real £86m last year, yet United are ready to commit to a ‘Galactico’ era in a bid to increase the club’s global profile and value.
Although the 25-year-old has only been at the Bernabeu for 18 months, Los Blancos are believed to be looking to sell, but only if they can draft in Reus.
The Germany international is set to be available for around £20m next summer due to a release clause in his contract with Dortmund, and Real see him as an ideal replacement given the profit they can make.
Although one of the biggest spending sides on the planet, the Spaniards are keen to balance the books to comply with FFP restrictions.