Real Madrid are set to complete the sale of Raúl de Tomás to Benfica.

The Portuguese side are to pay 20 million euros for the striker, who is to sign a four-year deal at the Estádio da Luz and earn an annual salary of 2m euros. The 24-year-old's contract will include a release clause of 65m euros.

Kovacic, Theo, James to follow De Tomás out of club

De Tomás is due to be the first of several Madrid players to leave the Santiago Bernabéu in the near future, with Mateo Kovacic close to joining Chelsea for 45m euros, Theo Hernández in line to sign for AC Milan for 20m euros, and James Rodríguez expected to move to Napoli in a 50m-euro transfer.

Players also set to leave Real Madrid on loan

Martin Odegaard and Borja Mayoral are both in the frame to join Real Sociedad on loan, while Tottenham Hotspur are keen on taking Dani Ceballos to North London on a temporary deal.

Madrid's plan is to ship out unwanted players before 9 July, when they set off on their pre-season tour of the US. However, the futures of the likes of Gareth Bale - who is reluctant to leave - appear likely to take longer to resolve.