Real Madrid are reportedly considering a player-plus-cash swap deal that would see the club offer Isco and a fee of £17.2m in exchange for Napoli midfielder Fabian Ruiz.
The La Liga side have been heavily linked with the former Real Betis midfielder, who is said to be valued in excess of £100m.
Isco, on the other hand, accepts that his time at Los Blancos is over, having managed just 170 minutes of action under Zinedine Zidane this term.
According to Mundo Deportivo, Madrid are prepared to offer £17.2 plus Isco in order to bring Ruiz to the Bernabeu ahead of the 2020-21 campaign.
However, it remains to be seen as to whether Isco would be open to joining Serie A, with the Spaniard said to be more interested in a move to the Premier League.
Other reports have suggested that Manchester City, Arsenal and Juventus are all keen on completing a deal for Isco ahead of next summer.
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