The Argentina international defender is ready to leave Spurs at the end of the season after a difficult year.
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Marca says long-term suitors Atlético Madrid remain keen on Romero and Real Madrid are also following the situation.
However, the same source states there is competition from Manchester United, which is considered a major problem by both LaLiga giants.
Romero is said to have a buyout clause of €60m for major Spanish clubs.
But Manchester United have the spendig power to go higher and also tempt Romero with a bigger contract offer.