Real Madrid have offered a final bid for Manchester United goalkeeper David de Gea, according to American news network, ABC

De Gea available on a free transfer next summer

De Gea, 24, is out of contract at the end of this season and would be available on a free transfer next summer if he doesn't sign a contract extension at United.

With his agent, Jorge Mendes, trying to force a move for his player this summer, Madrid have reportedly made an offer of £17.7m upfront, with a further £3.5m in add-ons. 

United remain adamant that De Gea is worth £25m

However, Manchester United have remained firm against Madrid's pursuit of their player and they won't sell De Gea for less of their evaluation, which is estimated to be around the £25m mark. 

With Madrid giving Keylor Navas their number one top for the upcoming La Liga season, the Spanish giants aren't desperate to sign De Gea this summer as they know they'll secure his signature next summer. The Spanish club also boosted their goalkeeping position as they signed 28-year-old Kiko Casilla from Espanyol in July. 

Despite De Gea remaining at United, a move seems to still be on the cards after the Spanish goalkeeper was left out of United's squad against Tottenham

With Louis van Gaal claiming his player wasn't in the right mindset to face Spurs, the Dutchman is still adamant the 'keeper has a future at Old Trafford. 

When asked whether he could feature for the Red Devils again, Van Gaal said "of course he could" because "if he is still here on 1 September we will look again".