The Denmark international is in the final year of his contract with the Premier League club and has been heavily linked with a summer exit since telling Spurs he is ready for a new challenge.
A report in Diario Madridista claims that Eriksen turned down offers of a contract extension this summer, as well as rebuffing the advances of Atleti and United, as his preference is a switch to the Spanish capital.
The La Liga giants are said to have been following the 27-year-old since he put in a dazzling performance against Real at the Bernabeu in the 2017/18 Champions League group stage.
Spurs chairman Daniel Levy’s demands of €150 million put them off last summer, but a late swoop before Spain’s September 2 transfer deadline remains possible a year on.
Eriksen returned to Spurs' starting XI for Saturday evening's 2-2 draw with champions Manchester City at the Etihad Stadium.
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