Real Madrid have reportedly accepted that Raphael Varane will move on during this summer's transfer window, with Manchester United pushing to sign the France international.
The Red Devils are believed to have identified the World Cup winner as the ideal long-term centre-back partner for Harry Maguire, and Varane is said to be keen on a move to Old Trafford this summer.
The 28-year-old's deal at the Bernabeu is due to expire next June, and according to Goal, Los Blancos have resigned themselves to losing the Frenchman in the current market.
The report claims that Carlo Ancelotti's side have only tabled one contract offer to Varane, and Man United are expected to approach Real Madrid with a formal offer 'in the coming days'.
Ole Gunnar Solskjaer's team are allegedly prepared to pay £40m for the former Lens youngster, but the La Liga giants are thought to value him at closer to £60m.
Varane, who was in action for his country at Euro 2020, has made 360 appearances for Real Madrid in all competitions, winning three La Liga titles and four Champions League crowns in the process.