Levi's hardball stance has never been harder - and with good reason

THE PRESS are saying that Daniel Levy values Gareth Bale at upwards of £100million. The neutrals are saying that is too much for anyone - but are they all gloriously missing the point?

Maybe Levy just has no interest in making this process easy for the Spaniards.

Real have not exactly gone about their business in a civilised manner. They have  refused to take no for an answer, unsettled their target and gone back on their word.

Levy has umpteen reasons NOT to do business with them. And the impression is that he would sooner walk away from the deal and keep our star player .

Yet Bale's desire to leave may be forcing his hand and, if our chairman does have to play ball with these cowboys, he is now bound to play with the hardest ball he can throw.

When we sold Luka Modric to Real last summer, the deal came with handshakes, smiles and an unprecedented "goodwill agreement", meant to benefit both parties.

At the time, Spurs claimed: "The partnership agreement will see the two clubs working together in respect of players, coaching, best practices and commercial relationships."

But it seems Real have translated that as:  "Spurs will bend over and allow Madrid to penetrate as and when they please."

Frankly, it's a joke. We've gained nothing from said agreement other than years of disrupted pre-seasons.

If word is to be believed then Los Blancos - or Los Wankos - haven't even finished paying for Modric yet, so quite why anyone would expect Levy to sign away another asset without cash up front is anybody's guess? 

And can Real afford cash up front for Bale? Can they buggery.

Levy is said to have met Real president Florentino Perez in Miami, Florida, this week but a deal is reported to be a long way off. 

Madrid are in the US for a warm-up tournament and Levy has supposedly rebuffed a family holiday over there to get it sorted out.

Spurs owner Joe Lewis, who owns a house nearby, is bound to be either a phone call - or just a long boardroom table - away, so these negotiations are not going to be easy for the suitors.

They have openly courted Bale for the last few weeks, with club media rag La Marca, club ambassador Zinedine Zidane and even manager Carlo Ancelotti - who should know better - sticking their oar in to turn his head.

This offer should have come at the start of the summer. And it wouldn't surprise if Levy is angling for one more year and a quick sale next summer.

After all, the late-window sales of Dimitar Berbatov and Modric knocked our early season form so heavily that he can't want to flirt with all that again.

But if hardball is the game, and Real want their man immediately, then Levy is well within his rights to smash them out of the park.