SPURS have made Luis Suarez their top target to replace Gareth Bale

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£50million-rated frontman: Luis Suarez

That would put them in direct competition for wantaway Suarez with deadly rivals Arsenal.

And in another twist in the Suarez saga, the Daily Star Sunday can reveal that European champions Bayern Munich have stepped up their interest in the £50million-rated frontman.

“in another twist in the Suarez saga, Daily Star Sunday can reveal that European champions Bayern Munich have stepped up their interest”

Liverpool insist the Uruguayan is not for sale but now Arsenal, Spurs, Bayern and possibly Real are ready to test their resistance to the full.

Russian club Zenit St Petersburg are also reported to be keeping an eye on the situation.

Tottenham will make their move if Bale eventually joins Real in what would prove a world-record deal at around £87m.

And Spurs chairman Daniel Levy knows he would have to land a marquee signing to replace double footballer of the year Bale.

But the White Hart Lane club would be at a disadvantage despite having the funds to do the deal, as Suarez insists the reason he wants to quit the Kop is to play in the Champions League.

That is something Spurs cannot offer at the moment but both Arsenal and Bayern can.

German giants Bayern are fully aware of the Suarez situation as their new boss Pep Guardiola is the brother of Pere Guardiola, the Liverpool star's agent.

Meanwhile, Spurs boss Andre Villas-Boas is close to signing midfielder Etienne Capoue, 25, who can also operate as a central defender.

The £9m deal for the Toulouse player should go through, despite interest from Atletico Madrid.