Real Madrid are prepared to make a loss on Mateo Kovacic as the Champions League winners look to offload the youngster this summer.
The Croatian arrived froom Inter Milan for €29 million last summer, but has failed to impress and establish himself in the team, like he did in his impressive spell in the Serie A.
The 22-year-old failed to impress both Rafael Benitez and Zinedine Zidane, and made just eight league starts all season, and now could leave the club for a cut-price of €25m.
Roma have emerged as the favourites to sign the midfielder, who would be brought in as a replacement for Miralem Pjanic who joined Juventus.