Manchester United have reportedly made Raphael Varane aware they would be willing to match his ‘astronomical’ wage demands.
Varane is out of contract at Real Madrid at the end of next season and talks over a renewal at the Bernabeu are claimed to have ‘completely stopped’.
United are in the market for a new centre-back to become the partner for club captain Harry Maguire.
Villarreal’s Pau Torres and Atalanta’s Cristian Romero have both been linked with the Red Devils in recent weeks.
However, Varane’s name continues to be linked with a move to the Old Trafford club.
And it appears the France star is now the priority defensive signing for Ole Gunnar Solskjaer.
Spanish outlet Defensa Central claims United are ‘determined’ to acquire Varane’s services.
The report says talks between Varane and Real over a renewal have ended.
Varane wants to earn a similar amount to that of David Alaba, who recently signed for Real on a free transfer following his release from Bayern Munich.
Alaba is claimed to be on between £8.6million (€10m) and £9.4m (€11m) net per year but Real are not prepared to offer that much to Varane.
Real are willing to offer the 28-year-old £7.7m (€9m) but not a penny more.
United, though, are open to giving Varane as much as £10.3m (€12m) a year in wages.
Talks between United and Real have yet to begin over a transfer fee for Varane.
Real want to sell this summer if they are unable to convince the player to extend his contract, to avoid losing him for free next year.
Real want £60m (€70m) for the former World Cup winner.
Varane is part of the France squad aiming to win their first European Championships in 21 years.
Speaking last month, the defender insisted he was fully focused on performing for his country despite speculation over his future at club level.
“This is not the time to talk about my future,” Varane said. “I am focused on the selection, on this Euro.
“It is normal and logical to ask the question, and for my part it is normal and logical to focus on the upcoming deadlines. We are all human beings. We can think about it.
“As for my personal case, I am focused on the objectives that we have in the France team, it is not a subject that I will discuss every day in my room at Clairefontaine.
“I am focused on my goal, and now is not the time to discuss it. If I have to talk about it, it will be directly with the people concerned.”