Liverpool are set to have their resolve to hold on to Luis Suarez put to the test in the New Year with Real Madrid preparing a £20 million bid plus Karim Benzema, according to the Daily Star. Suarez came close to leaving the club over the summer, and was the subject of big-money bids from Arsenal, and though he ended up staying, still wants out of Anfield. The Gunners are lining up a fresh bid for the Uruguayan in January, but the striker has his heart set on a move to the Bernabeu, despite Liverpool's impressive start to the Premier League. Madrid hope an offer of £20 million plus Benzema will be enough to persuade the Reds into selling their prized asset, who has scored four league goals in six appearances this season. They rate Benzema at £20 million, taking the value of their offer to £40 million - one pound less than that offered by Arsenal over the summer. Arsene Wenger's side failed with a cheeky £40 million and £1 bid in the last window, believing their offer would activate the player's release clause. Liverpool have maintained that Suarez is not for sale, despite the forward previously going public with his desire to quit the club, citing that he wants to play in the Champions League. Privately, however, they would prefer to sell the 26-year-old abroad should they be forced into letting him go, seemingly giving Madrid the edge over Arsenal.