Throughout the previous transfer window, Zidane made his wishes clear that he wanted Los Blancos to sign Pogba from United, but a deal ultimately did not materialise.
Injuries in midfield have hampered Madrid this season and it is believed that an offer of €30million for the Denmark global, could be enough to seal the deal in January.
But according to AS and Marca, Eriksen would rather wait until his deal runs out in June so he can leave for free and pick up a huge signing bonus.
Perez believes that an offer of £26million would propel Spurs to let go of their midfielder which is far cheaper than the value Manchester United placed on Pogba who was bought for £89.3 million from Juventus three years ago.
Despite having been told by Perez that United refuse to sell Pogba, Zidane is unconvinced as he believes his compatriot has a strong desire to make the switch to the Bernabeu. Real Madrid has experienced a slow start in the Champions League but now lead the La Liga table by two points ahead of bitter rivals Barcelona.