Real Madrid president plans to complete Pogba transfer in January

Is Paul Pogba headed to Real Madrid? [Couretsy]

Florentino Perez and Real Madrid have come up with their latest Paul Pogba offer as they look to tempt Manchester United.

Los Blancos spent much of the summer chasing the Frenchman but United stood firm on their stance that he would not be sold.

That hasn't halted Madrid's interest though with Zinedine Zidane in particular keen on adding the midfielder.

Pogba's price tag has long been the sticking point and Madrid are hoping they can lower his €188m value

But El Desmarque reports that Perez is ready to offer two players plus €85m in January which he is convinced will turn United's head.

James Rodriguez and Mariano Diaz are the two men he is ready to offer to the Red Devils.

The problem for the Spanish giants will be convincing United that the two players included make up the €100m required to match their valuation.

Rodriguez is highly thought of and has been linked with a switch to Manchester before, but there are doubts over his fitness.

He was farmed out to Bayern Munich for two-years before returning to the Bernabeu but is deemed as surplus by Zidane.

Diaz, meanwhile, is liked by United boss Ole Gunnar Solskjaer due to the similarities the two have.

The 26-year-old has been able to find the net without needing a wealth of minutes or chances which would help United's problems in front of goal.

Both Rodriguez and Diaz would fill gaps that do currently exist in Solskjaer's squad and he has spoken of his need to add in January.

The Norwegian has resigned himself to the loan market given the nature of completing big deals midway through the campaign, but Madrid offering two high-quality players could prove tempting.

But he insists Pogba is not for sale and has regularly defended the World Cup winner who in the summer admitted he wanted to seek a new challenge.