Pep Guardiola, who will take over as manager next season, will battle it out with Real Madrid to sign the 23-year old Welshman.
The former Barcelona boss will be handed a transfer budget of £100million in the summer to sign top targets including Liverpool striker Luis Suarez and Radamel Falcao from Atletico Madrid.
Bale's future at White Hart Lane is in serious doubt if Spurs fail to make it to the Champions League. Real Madrid have already included Bale in their plans and are willing to bid nearly £45million to sign him.
The Welsh winger is set to be the talking point when the transfer window reopens in the summer but Spurs chairman Daniel Levy is expecting to sell Bale for around £60million.
Bale was also being linked to Barcelona during Guardiola's time as manager. The 23-year old winger has been in great form this season, scoring two spectacular free-kicks in the 2-1 win over Lyon in the Europa League on Thursday and has scored in the last five games in all competitions.
"This is probably the best I've been playing so far in my career. I'm enjoying my football and the team's playing well, which obviously makes it easier for me," Bale said.
Bale has been compared to the likes of Cristiano Ronaldo and Lionel Messi but said: "I've just got to keep my head down, keep working hard. I've still got a lot of room for improvement."