Having already targeted a summer bid for Wayne Rooney as plan B following the €250 million failed attempt to return to the summit of European football this season, Real Madrid are understood to have pencilled in Valencia duo David Silva and David Villa, as a potential plan C in the event the bid for the Manchester United star fails.
Despite the arrival of an abundance of football talent last summer, including two successive FIFA Players of the Year, Cristiano Ronaldo and Kaka, los Merengues bid to claim a tenth European Cup came undone this week after a round of 16 defeat to Lyon.
Now Madrid president looks set to continue the spending in a bid to claim the UEFA Champions League crown next season and Rooney, as well as a cut-price Franck Ribery are understood to be prime targets according to AS.
However should said deals fail to materialise, Madrid will apparently return their attention to cash-strapped Valencia.
With Villa to start next season as a 29-year-old it is likely that the figure of €42 million Madrid offered los Che for the pair last summer may prove enough this time around and although Valencia have stated that Silva is not for sale, their financial predicament may prove a telling factor in persuading them to part with their prize assets.