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Gareth Bale has been named in the Wales squad for the World Cup qualifiers against Macedonia and Serbia despite uncertainty over his club future.

Real Madrid have made two offers for the winger, who did not report for training at Tottenham on Tuesday.

Bale has not featured for Spurs this season and missed his country's recent friendly against the Republic of Ireland because of a foot injury.

Aaron Ramsey and Joe Allen are also included despite injury.

Arsenal midfielder Ramsey suffered a groin problem after scoring twice in his side's 2-0 Champions League play-off win over Turkish side Fenerbahce on Tuesday.

Fellow midfielder Allen limped off with a hamstring injury during Liverpool's win over Notts County in the Capital One Cup.

Defender Neil Taylor is not included after being ruled out for four to six weeks after suffering severe bruising on his thigh during Swansea's Europa League win over Petrolul Ploiesti last week.

There is no place in the squad for West Ham defender James Collins and Sunderland midfielder David Vaughan but Brighton's Andrew Crofts and Birmingham City full-back Neal Eardley are recalled.

Manager Chris Coleman has included Bale in his squad as speculation over a proposed world-record transfer from Tottenham to Real Madrid continues to intensify.

The 24-year-old failed to report for training with Tottenham both on Tuesday and Wednesday and manager Andre Villas-Boas said the club will consider fining the player.

"As far as we're concerned, unless we're told he's unavailable then he's very much in our plans," Coleman said.

"Of course we've got the saga of if he's going to move from Tottenham or is he going to stay, we know that's going on and that's not easy for Gareth or Tottenham.

"Sometimes when players have a rest and they've not played a lot of football, maybe they won't last the 90 minutes, but sometimes there's a freshness about them and that rest does them good physically.

"The difference with Gareth is that mentally there's a lot been going on, but if we can have him then of course it's a boost for us.

"It's not been easy for him, there's a lot of pressure on him.

"But he's the type of lad that is very unassuming, he has a calm personality, he's very grounded. I would imagine he wants it concluded like everybody does."

Wales travel to Macedonia for a qualifier on Friday, 6 September before hosting Serbia at Cardiff City Stadium the following Tuesday.

Chris Coleman's side are unlikely to qualify from Group A. They lie 13 points behind leaders Belgium and 10 adrift of second-placed Croatia.

Wales squad

Wayne Hennessey (Wolverhampton Wanderers - on loan at Yeovil), Boaz Myhill (West Bromwich Albion), Owain Fon Williams (Tranmere Rovers), Ben Davies (Swansea City), Neal Eardley (Birmingham City), Danny Gabbidon (Crystal Palace), Chris Gunter (Reading), Adam Matthews (Celtic), Sam Ricketts (Wolverhampton Wanderers), Ashley Williams (Swansea City), Andy King (Leicester City), Joe Ledley (Celtic), Aaron Ramsey (Arsenal), Jonathan Williams (Crystal Palace), Joe Allen (Liverpool), Jack Collison (West Ham United), Andrew Crofts (Brighton & Hove Albion), Sam Vokes (Burnley), Craig Bellamy (Cardiff City), Simon Church (Charlton Athletic), Hal Robson-Kanu (Reading), Gareth Bale (Tottenham).