Real Madrid are open to selling Isco in the January transfer window should Everton make an offer for him.

The Blues have been heavily linked with the Spanish midfielder in recent weeks, with James Rodriguez’s success at Goodison Park sparking suggestions he fancies the move too.

A recent rumour suggested that the Blues could make an offer of €20m, around £18m, for Isco in January in an attempt to take advantage of Madrid’s delicate financial situation.

Should such an offer arrive, Madrid ‘would be considering’ a sale according to Sport. They say that Carlo Ancelotti has asked Everton to make an ‘economic effort’ to sign the player.

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He wants to ‘take advantage’ of Isco’s current difficult time at the Bernabeu and is confident it can work out, with Rodriguez currently shining despite the Toffees having initially doubted the move.

Madrid are somewhat open to a sale as it would represent an opportunity for them to obtain income on a player with two years left on his deal at a time of economic crisis.

They would see it as a good move to take advantage of a ‘good offer’ to make money at a difficult time, and Ancelotti wants to ‘seize the moment’ and secure him for a lower price before he recovers his form.

However, an offer of €20m from Everton may be deemed as ‘insufficient’ because Madrid valued him at €25m in the summer.

It will all depend on Zinedine Zidane, who isn’t using Isco at this moment in time but has always been in favour of finishing the season with the squad he started with and has already seen his squad reduced more and more.

He could therefore block a move, although as always, the finances involved may mean he doesn’t get a choice.