Daniel Levy will reluctantly bow to Gareth Bale’s desire to leave Tottenham if Real Madrid offer a world record £85million — plus a player, the Daily Mail reports.

The Spurs chairman’s stance has shifted after Bale decided during the Barclays Asia Trophy in Hong Kong that he wants to move to the Bernabeu. 

Levy has maintained throughout the summer that his star asset will not be sold — and he still wants to keep him — but the Spurs chairman recognises Real Madrid’s pursuit is relentless.

Bahamas-based businessman Joe Lewis, who is Tottenham’s largest shareholder, will have the ultimate say if, as expected, Real Madrid follow their public interest with a formal offer.

Levy, who flew back from the Far East to London on Sunday to discuss Bale’s future with club officials, will make a series of demands if Real can come up with the cash. 

He wants the money up front and there is still a possibility he will demand a Real Madrid player in addition to a world record fee.

The Spanish giants paid Manchester United £80m in a lump sum when they signed Cristiano Ronaldo following the Champions League defeat against Barcelona in 2009.