Alli is expected to become a number one target for Europe’s leading clubs this summer all of which are willing to break the £50million barrier to sign him.
The England international has become one of the most sought after youngsters in world football after his performances for Tottenham this season.
Real Madrid have made Tottenham star Dele Alli their No 1 transfer target
Alli it has emerged is a leading target for Paris Saint-Germain but Real who are currently serving a one window transfer ban have him at the top of their wanted list.
They are planning a major clear out at the end of the season and made it clear that they will do whatever it takes to land Alli.
Zinedine Zidane is determined to bring Alli to the Bernabeu
But it would need them to repair their fractured relationship with Tottenham which hit the rocks during their bid to sign Welsh super star Gareth Bale.
Alli only signed a new six year £60,000-a-week contract with Tottenham in September but Mauricio Pochettino is already struggling to keep hold of the star.
Mauricio Pochettino will struggle to keep hold of in-demand Alli
Premier League Done Deals: Every transfer out during January 2017
Sat, January 21, 2017
Express Sport brings you up to date with every departure from the Premier League during the January transfer window
1 of 79
Which players have left your Premier League club so far in January?
The fear is that Alli might have his head turned by the interest shown in him from one of the biggest clubs in the world and like Bale they could be forced into a sale.
And even offering him a second new deal inside 12 months might not be enough to keep him at the club if he sets his heart on line up alongside Bale and Cristiano Ronaldo.