It is understood that the four players the LaLiga side will offer to force the deal are: Gareth Bale, Isco, Luka Modric or Toni Kroos.
It is believed the deal could be worth up to £160million.
Pogba is being strongly linked with a move to Madrid, just three years after returning to Old Trafford from Juventus.
DAILY POST had reported that Pogba has also been linked with a move to Inter Milan and Juventus recently.
But the France midfielder wants to join Zinedine Zidane at the Bernabeu and United manager, Ole Gunnar Solskjaer, will be prepared to sanction the transfer if a suitable offer comes in.
However, the club’s executive vice-chairman, Ed Woodward, is reluctant to let Pogba leave for the second time.
Woodward will demand a package of more than £120m to part ways with the 26-year-old.
