Tottenham chairman Daniel Levy has offered Christian Eriksen to Real Madrid, according to Marca.
The Denmark international is out contract in June 2020 and does not intend to sign a new deal in north London.
Levy does not want to lose the former Ajax playmaker for nothing in 12 months' time and has called Madrid to see whether they would be interested in submitting a bid.
Los Blancos made contact with Tottenham last summer but were told Eriksen was not for sale.
However, the 27-year-old's refusal to extend his contract means Spurs are now willing to cash in.
Levy reportedly wants £63m for a player who cost him just £11m back in 2013.
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