MADRID, April 2 (Reuters) - Canadian investment fund

Brookfield has resumed talks on a potential takeover of

Spanish pharmaceuticals company Grifols four months

after a previous attempt fell through, news website El

Confidencial reported on Wednesday, citing unidentified industry

sources.

Brookfield has contacted the Grifols family and is

considering making an offer valuing the company at 7 billion

euros ($7.55 billion), El Confidencial said, adding that the

investment fund is being advised by Morgan Stanley ( MS ).

A non-binding offer that valued Grifols at 6.7 billion euros

was withdrawn by Brookfield in November after Grifols management

rejected the bid as too low and recommended shareholders keep

their shares.

The Grifols family declined to comment. Brookfield

representatives and Morgan Stanley ( MS ) did not respond immediately

to requests for comment.

($1 = 0.9266 euros)