Bale has been linked with a return to England with the Red Devils all summer but in recent days that interest appeared to have cooled, with United focusing on other, more affordable targets.
The Welshman cost Real a world record fee of €100 million (£85.3m) in 2013 and the club would want to see all of that back, and then some, if they were to entertain the thought of letting him go after two seasons.
However a fresh report has emerged from respected Spanish outlet COPE which suggests United are serious this time about recruiting the winger and have tabled a massive £99.5m offer, which would eclipse the world record Bale already holds.
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Bale has been subject to criticism and even abuse from Real Madrid fans over his performances since arriving at the Bernabeu, with many feeling the standout showings he does deliver aren't occurring on a consistent enough basis.
OUR VIEW
To be honest, only the fact that this report comes from COPE - who do have a decent track record - gives us any reason at all to take this even remotely seriously. The story appeared done to death and perhaps even to have come from thin air earlier this summer, and it's still very hard to see this happening.
Perhaps United really did make that offer. If so, it's likely Real Madrid told them where to go, and that's that.
We're sure United will deliver some groundbreaking transfer news in this window and spend some serious cash - but not here.
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