Pogba has been on Real Madrid’s shopping list for a long time and Zinedine Zidane is a huge fan of the midfielder.
Despite being out of action for Manchester United since September due to an ankle problem, Pogba is reportedly still wanted in Madrid.
But any move for the Frenchman would be costly in terms of both fees and wages.
The Real Madrid hierarchy are understood to be keen to get rid of players they see as surplus to requirements over the next couple of transfer windows.
This would help free up the wage bill, enabling Los Blancos to incorporate a player like Pogba into their financial structure.
According to El Desmarque, Madrid could offer outcasts James Rodriguez and Gareth Bale in a double player-plus-cash deal for Pogba.
Club president Florentino Perez is reported to be leading the operation and will mount the proposal in January.
United are believed to be open to Bale and Rodriguez joining the club, as they seek to shake up the creative options available to Ole Gunnar Solskjaer.
Meanwhile, Real Madrid have reportedly been impressed by the emergence of Fede Valverde in midfield, but they believe Pogba still offers a wider variety of attributes.