The transfer has yet to be agreed, but it could happen in the coming days and is set to eclipse the £80m world record fee Real paid Manchester United for Cristiano Ronaldo in 2009.
Bale, 24, did not travel for Thursday’s Europa League game with Dinamo Tbilisi.
Should this record breaking deal come to fruition, the Barclay’s Premier League will be losing one of its brightest young stars. Not only this, but it underlines La Liga’s power to attract the world’s best players.
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Source: BBC Sport.