Football observers & Club insiders believe that there could already be a "type" of an agreement with the Borussia Dortmund midfielder. Gundogan finishes contract in 2015 & the firm intention of the Spanish Football Club is to sign the player for the start of next season. In fact, it may well be wise to shut things before the upcoming FIFA World Cup in Brazil just in case Germany does well ( as expected ) in the tournament & Gundogan stars. This will lift his transfer price way above the speculated 25 - 30 M€ both Borussia & Real Madrid are managing at this preliminary stage of talks.
But with most "class acts" there is apparent competition from English Football in the name of Arsenal FC & Manchester United. This has been the primary reason that Real Madrid is accelerating things in order to shut out the mentioned Clubs. The German & current Real Madrid player on loan to Borussia Dortmund Nuri Sahin could be included as part of the negotiation process & the final deal.