Suarez still wants out of Anfield, despite Liverpool’s impressive start to the season.

Arsenal are lining up a fresh New Year bid for the striker after failing to land him in the summer.

But the Uruguayan has his heart set on a move to Carlo Ancelotti’s Madrid – and the Spanish giants hope offering Liverpool a big-name replacement for Suarez plus cash will tempt them to sell.

Madrid value Benzema at £20m, making the overall package worth around £40m.

The French striker has been told he can leave Madrid after falling down the pecking order at the Bernabeu.

Madrid have offered him to a number of clubs, though, and convincing Benzema to join Liverpool could be a potential stumbling block.

Real are already making contingency plans in case Benzema says ‘no’ and they are forced to come up with a cash-only bid.

Sources close to the deal claim splashing out on another big fee will be impossible for the Spaniards unless they sell first.

Madrid are over £500m in debt and spent almost £150m on summer transfers, including £86m on Gareth Bale.

Fabio Coentrao, Sami Khedira and Angel Di Maria are among those who Madrid are willing to offload to help fund their move for Suarez.

Arsenal failed with a cheeky £40m plus £1 summer bid, which they believed would activate a clause in his contract.