Real Madrid have moved to the front of the queue for JJ Gabriel, prepared to pay both the teenager’s wage demands and Manchester United’s compensation to close a deal.

Under FIFA academy compensation rules, United would receive around £350,000 for the Category I academy player if Gabriel moves abroad, according to TeamTalk’s reporting of figures first set out by The Guardian. A domestic sale would be far more lucrative, with the club expecting to argue for more than £3 million plus a 20% sell-on clause if a Premier League rival moves.

United made an official scholarship contract offer earlier this month, a step that forces any domestic buyer to negotiate directly with the club. Gabriel, who turned 16 on 6 October, had told United on 15 September that he wanted to leave immediately, citing a lack of first-team opportunities.

Gabriel’s camp is pushing for a basic salary of at least €1 million (roughly £850,000) per year at his next club, TeamTalk reports.

Read also: Harry Kane reaches Bayern Munich agreement as Tottenham clause emerges

Spain is where it is heading

Spanish outlet Bernabéu Digital reports that Madrid are “prepared to offer what both the player and Manchester United are asking”, a line carried by TeamTalk in its coverage.

Sky Germany reporter Florian Plettenberg has set out the practical mechanism.

“JJ Gabriel is set to receive a Cypriot passport in the near future, if all goes to plan. A free transfer in January is planned and therefore possible,” Plettenberg said.

Gabriel is eligible for the Cypriot paperwork through his Greek-Cypriot mother; his father is Irish. Brexit rules otherwise prevent English teenagers from joining EU clubs before their 18th birthday, so the Cypriot passport is the switch that opens the January window.

Read also: Cristiano Ronaldo hit by fresh blow as Portugal make major statement without him

Barcelona concrete, Bayern cooling

Barcelona remain the most direct challenger. Plettenberg described both Spanish clubs as “very concrete, both ready to offer the XXL package of salary, bonuses and signing-on fee”.

Bayern Munich held fresh talks with Gabriel’s camp this month but have not tabled a formal offer, with the player’s preference leaning towards Spain, Plettenberg reported. Paris Saint-Germain are also tracking the situation, and Gabriel’s side turned down earlier interest from Chelsea.

Journalist José Félix Díaz of Diario AS wrote on 11 October that Real Madrid are “now confident of signing JJ Gabriel” and are waiting for his final decision, as relayed by The Peoples Person.

Read also: Real Madrid insider makes stunning Kylian Mbappé claim: “It damages everyone”