The alleged £60m offer would represent a huge new world record transfer for a goalkeeper, at nearly double the approximate £33m fee that Juventus paid for the now legendary Gianluigi Buffon back in 2001.
The latest claim comes from European football journalist Antony Kastronakis writing for the Sun, with the suggestion that Real are so desperate to land De Gea this summer they are willing to pay through the roof and break new ground in order to do so.
Kastronakis cites a Madrid source who stated, "De Gea is the top priority. We expect him to come this summer."
It is also noted in the report that Chelsea number one Thibaut Courtois remain the alternative choice for Los Blancos if they fail in the pursuit of their primary target.
And given the embarrassing nature of how the proposed 2015 De Gea transfer dragged out before eventually falling through at the very last second, Real president Florentino Perez is said to want a quick deal concluded this time round.
If United steadfastly refuse to engage in negotiations, it may soon lead the reigning European champions to turn their attention to the more attainable Courtois.
De Gea still has two more years, plus the option of a further 12 months on his current contract at Old Trafford. It was a deal he signed almost immediately after the infamous 'fax machine' derailed his proposed move two years ago and he has never expressed a desire to leave.
There are rumours that the 2015 debacle even left a bad taste in the mouth, while it is important to note that all of the speculation claiming that De Gea himself is actively keen on joining Real has emerged from Spain where there is a vested interest in having him return.
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