Manchester United are making a massive £60million bid for Gareth Bale, The Mirror reports.

United want Tottenham star Bale to be the first major signing of new manager David Moyes' reign.

Spurs are desperate not to lose Bale, last year’s Footballer of the Year, and have so far resisted United’s approach.

But the Old Trafford giants are keen to put the damaging publicity surrounding the future of Wayne Rooney behind them.

They know that buying Bale would give Moyes, his players and the United supporters a huge boost.

And his arrival, as well as interest in Barcelona midfielder Cesc Fabregas and at least one other high-profile signing, would soften the blow of Rooney's expected move to Chelsea.

There is also continuing speculation about a mega-bid to bring former favourite Cristiano Ronaldo back to Old Trafford from Real Madrid.

But the attempt to prise Bale away from Tottenham is top of the agenda, and United are prepared to smash their £30.8m transfer record to get him.