Borussia Dortmund have slapped Shinji Kagawa with a price tag of between €2m and €3m as they look to offload the Japan international before the January transfer window closes next week.

The 29-year-old playmaker has made just two Bundesliga appearances this season, both of which came in September, and he's even been forced down into Borussia Dortmund's second team in the Regionalliga West - Kagawa assisted every goal in a 5-0 win against Rot-Weiss Essen for them two months ago.

Jacob Bruun Larsen,Paco Alcacer,Shinji Kagawa

Kagawa has already admitted that he wants to move to La Liga before he eventually hangs up his boots, and Bild report that Borussia Dortmund are looking to make a deal happen by setting his price tag at a maximum of €3m.

The midfielder is surplus to requirements at the Westfalenstadion largely thanks to Marco Reus ability to stay injury free this season. Mario Götze is also ahead of Kagawa in the pecking order, while Sergio Gómez is knocking on the door of the first team.

"I have always been thinking about how I can go to Spain in the last couple of years. I can't retire without going to Spain," Kagawa admitted in November. "This is the most important challenge in my career."

Interest from La Liga hasn't increased since Kagawa made those comments and as things stand French side Girondins de Bordeaux are the only team who have made an offer for the former Premier League champion with Manchester United.

Shinji Kagawa

If Borussia Dortmund are unable to find a suitor for Kagawa before the end of the transfer window then he will have to remain in their reserve side until the summer, where the club might consider cutting ties with him altogether despite his contract running until 2020.