Why do Tottenham want Bale back?
Manchester United have also always been linked with Bale, who is still viewed in Old Trafford as a potential transfer target should they fail to sign Jadon Sancho from Borussia Dortmund.
The same article states that Manchester United are ready to solve their conundrum by signing Bale on loan for the 2020-21 Premier League season.
He has already said that Bale, who has two years left on his contract, was "going nowhere".
Spurs manager Mourinho, who attempted to sign Bale during his two-and-a-half-year spell in charge of United, is fully supportive of the move for the four-time Champions League victor, believing he can provide the attacking quality required to ease the goal scoring burden on Harry Kane.
Bale started just one match when the 2019-20 La Liga season resumed, playing a mere 100 minutes as Real clinched a first title since 2017, where he was conspicuously on the fringes of the team's celebrations.
Bale still has an emotional attachment to Tottenham after joining the club from Southampton as 17-year-old and developing into one of the world's most exciting forwards.
The Spanish defender has been of interest to those at Old Trafford for a while now but their inability to see eye to eye with Real Madrid has stalled any potential deal.
Reguilon will become Tottenham's fourth signing of the summer, following the arrivals of Pierre-Emile Hojbjerg, Matt Doherty, and Joe Hart.