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Real Madrid have told Manchester United that Gareth Bale is not for sale at any price.
United have been linked with a summer move for Bale, who signed for the European champions in a world-record £85.3million transfer 16 months ago.
The United board has informed manager Louis van Gaal there is a significant amount of money to spend if he feels his squad needs strengthening.
But the Welshman is going nowhere, according to Real Madrid president Florentino Perez who said:
"We have not received an offer from Manchester or any other club for Gareth Bale. We would never listen to any offer for Bale, no matter what the fee."
United were in the running to sign Bale when he left Tottenham in September 2013 but he opted to move to Spain, where he has enjoyed considerable success since.
The 25-year-old was part of the Madrid team that lifted the Champions League last season and he also won the Copa del Rey in his first year at the club.
Bale has so far scored 11 goals this season for Madrid, who are top of the Primera Division.
Gareth Bale has been shortlisted for FIFA's world's best player award.
The Real Madrid and Wales star is the only British-born player to make the 23-man shortlist for the Ballon d'Or.
Cristiano Ronaldo, Bale's teammate at Real Madrid, is the bookmakers' favourite for the award, just ahead of four-time winner Lionel Messi.
The winner will be announced on 12th January.
Gareth Bale has set a new record after being voted Welsh footballer of the year for the fourth time.
Both Mark Hughes and John Hartson individually received the Football Association of Wales award on three occasions but no man has previously been named Welsh player of the year four times.
The Real Madrid star retained the trophy at the FAW awards dinner at Cardiff's St David's Hotel and has now won it four times during the past five years.
Bale's incredible year saw him win the Champions League, the UEFA Super Cup and the Copa del Rey for Real, while his performances for Wales have also caught the eye.
The 25-year-old scored both goals in Wales' opening Euro 2016 qualifier last month, a 2-1 win in Andorra, and has now scored 10 times in his last 11 internationals.
Welsh footballer Gareth Bale says the Premier League has lost its tag as the 'best in the world.'
The Premier League has always prided itself on supposedly being the most exciting championship in world football, but for Bale the Primera Division is the best around.
"The Spanish League is the most exciting. The world's top players play there. Barcelona or Real Madrid are always there near the Champions League final or winning it."
"The Premier League is a great league, but we are attracting the best players to La Liga. It is great to be involved in it."
The 25-year-old spent six years at Tottenham, before moving to Real Madrid last summer for a world-record fee of £85.3 million.
The European champions wasted little time signing James Rodriguez for £63 million this summer, following his stunning performances at the World Cup.
But, his signing means Bale now has to work even harder to retain his first-team place, despite being the most expensive player of all time.
"James is a great signing, he has shown what quality he has in the World Cup and hopefully he can produce for Real Madrid what he did for Colombia."
"It's for the manager to decide what system we play and who plays. You need to perform well to keep your place. Everyone knows that."
Almost a year has passed since Bale signed a six-year contract at the Santiago Bernabeu.
After a summer of rest, he's been working hard this week in LA, where Real are basing themselves for the International Champions Cup - a pre-season tournament which includes some of the best teams in Europe.
Gareth Bale is celebrating his 25th birthday with cake from his team mates at Real Madrid.
In his first season with Real Madrid he won the Champions League and the Copa del Rey, scoring in both finals.
The club's webpage said Bale was congratulated by his teammates immediately before a training session and before taking to the pitch the Welshman was presented with a birthday cake.
The world's most expensive footballer, Gareth Bale, stars alongside previous 'Galacticos' David Beckham and Zinedine Zidane in a new advert for sports brand Adidas.
In the advert, Wales and Real Madrid star Bale teams up with Brazilian midfielder Lucas Moura as a game of football breaks out - and does some damage - in Becks' house.
The 24-year-old recently scored a goal in the Champions League final, as Real won the competition at the end of his first season at the club.
In a first for Real Madrid the club and sponsors Adidas have turned to the colour pink to deck out their Galaticos for away matches next season.
Pictures of Wales star Bale, Karim Benzema and Marcelo modelling the fushia away shirt were released along with images of Cristiano Ronaldo, Xabi Alonso and Sergio Ramos in the more traditional white home shirts.
The new strips were beamed onto the side of the Santiago Bernabeu stadium in Spain's capital along with the promotional slogan 'wear it or fear it'.
A spokesperson for the club said, "The second kit is even more of a break from tradition. The main colour is fuchsia, a concept never seen before in the club's 112-year history. The crest will create a unique and impressive visual impact as it is made entirely in pink and white."
Holland boss Louis van Gaal is frustrated his players cannot test themselves against Gareth Bale this week.
The Dutch take on Wales in Amsterdam tomorrow in their final friendly before leaving for the World Cup in Brazil.
Van Gaal had hoped Wales would provide a good test with the likes of Real Madrid star Bale and influential Arsenal midfielder Aaron Ramsey in their ranks.
But Bale, who scored in the Champions League final earlier this month, withdrew citing a leg injury while Wales manager Chris Coleman opted to rest Arsenal's FA Cup winner Ramsey.
Wales are also without two other senior players in regular captain Ashley Williams and West Ham defender James Collins. Liverpool's Joe Allen will lead out the team as skipper.
Van Gaal, whose squad fly to Rio on Thursday, said: "I have said to my board that they had to insist on playing against Gareth Bale and Ramsey, but this can happen in football.
"I don't know why, whether it is injury or holidays. When it is a holiday I am a little bit disappointed but I can understand it because Bale has a difficult, but also impressive, season under his belt.
"It is better that we have the best team of Wales because we need resistance. I think Wales without these players are weaker.
"But I have seen Wales play, against Iceland and Finland, and I like the way that they play.
"They want to play the ball. I like the left winger and I like the midfielder of Liverpool. So it's not a bad team - but with Bale it is always better, with Ramsey also."
Van Gaal, the vastly experienced former Ajax, Barcelona and Bayern Munich coach, is standing down from his current role at the end of the World Cup to take over as manager of Manchester United.
Wales manager Chris Coleman believes star player Gareth Bale should follow the example of Real Madrid team-mate Cristiano Ronaldo in hardly missing a match for his country.
The Champions League-winning winger withdrew from the squad to face Holland on Wednesday with a leg muscle injury.
It's not the first time the 24-year-old has pulled out and former Wales manager Terry Yorath warned Coleman having Bale available for friendlies will become more difficult.
But Coleman feels Bale should try and match Ronaldo's commitment to Portugal:
"Look how many caps Ronaldo has got for Portugal - over 100 - he never misses. If it is good enough for Ronaldo it is good enough for anyone."
"To be fair in my time 'Baley' has come even when he has been injured because he wants to be around the team and supporting the team."
"I hope it doesn't come to the stage where we don't get Gareth for any friendlies."
Liverpool midfielder Joe Allen will captain the side for the first time against the Dutch.