GARETH BALE is a target for incoming Bayern Munich boss Pep Guardiola.

The ex-Barcelona manager is ready to go head-to-head with old rivals Real Madrid in a battle to capture the £30million-rated Spurs star.

Guardiola, who takes over at the German champions in the summer, is a huge fan of the Welsh wizard.

He was already tracking Bale more than a year ago before he took 12 months out of the game after stepping down at Barcelona.

Since then Bale, 23, has taken his game to even higher levels.

His displays have established him as one of the hottest properties in European football.

Tottenham insist their star asset is not for sale.

But Spurs will surely have to clinch Champions League football next season to have any hope of keeping one of Europe’s most exciting attackers.