Cristiano Ronaldo will cost £350m this summer as Real Madrid stand firm with the wantaway superstar as they bid to deter Manchester United and Paris Saint-Germain

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Real Madrid say it would take a £350million deal to allow Cristiano Ronaldo to leave the club, which they expect to deter Paris Saint-Germain and Manchester United.

The 32-year-old, unhappy at the Bernabeu because of a perceived lack of support over his battle with Spanish tax authorities, what he considers to be unfair press and the jeering he has received from some Real Madrid fans, signed a new five-year deal with the Champions League winners in November on £350,000 a week net.

His buy-out clause is set at £870m and though clearly no club — not even in China — could countenance meeting that, the Spanish newspaper with the closest links to Real Madrid president Florentino Perez, Marca, is reporting that it would take a £350m deal for them even to consider selling Ronaldo.

Real Madrid insist it will take a £350m deal for a club to sign Cristiano Ronaldo this summer

That breaks down to £175m in transfer fees and £175m in wages over the four remaining years of his deal, for which Real Madrid would expect to be compensated given that the player would have breached his contract.

Real Madrid have reacted calmly to the briefing from his advisors that their star player wants to leave and that his decision is ‘irreversible’.

They will not attempt to soothe him by phone over the next two weeks when he is playing for Portugal at the Confederations Cup in Russia. Instead, Marca have reported that the club plan a meeting in person between Perez, managing director Jose Angel Sanchez and Ronaldo after the tournament.

Ronaldo is said to be unhappy due to lack of support in his battle with Spanish tax authorities

If the player persists with his demand of leaving, after he was accused by Spanish prosecutors of owing £12.9m in tax on image rights which were housed offshore in the British Virgin Islands and the Republic of Ireland, it is clear that Perez has a strong hand to play in negotiations.

Given that Ronaldo’s advisors have made it clear he does not wish to go to China, Real Madrid have surmised that only PSG, who have a long-standing hope of buying him, and United, who have also been desperate to bring him back to Old Trafford, appear the only realistic suitors.

However, although Ronaldo has proved his worth this season and is likely to win the FIFA world player of the year for a fifth time, he can no longer play with the intensity of his youth. That said, his marketability grows with age and United’s executive vice-chairman Ed Woodward has been desperate to sign players with the image to drive United’s brand.

The 32-year-old was the star of the show as Madrid defended their Champions League crown

United would have to weigh that against the physical potency of Ronaldo in the latter years of his career. If they choose to make a move, they will be encouraged by the turbulent relationship that Perez and Ronaldo have.

Previous managers at Real Madrid have been told that Perez’s plan was to sell Ronaldo — only for Perez to eventually agree new contracts with him, such is his importance in terms of marketability.

The original deal to sign Ronaldo from United for £80m in 2009 was negotiated by Perez’s successor, Ramon Calderon, and there has long been a view that, though the deal was announced shortly after Perez had returned to the club as president, Ronaldo was never regarded as his signing.

Ronaldo is currently on international duty with Portugal at the Confederations Cup

And Ronaldo’s advisors are also well aware that moves by Real Madrid in recent months to encourage Eden Hazard and Kylian Mbappe to join the club are intended to pave the way for a successor.

Portugal, meanwhile, are not worried about Ronaldo being distracted by all of this at the Confederations Cup.

‘Nothing is going to change,’ said Portugal goalkeeper Rui Patricio ahead of Portugal’s Confederations Cup debut against Mexico in Kazan today. ‘Cristiano is totally focused on helping our team. He is focused on what needs to be done here and without a doubt he will have a great tournament.’

The superstar has recently had a pair of custom Nike boots made for him in national colours

Ronaldo practised normally with the rest of the team in the final training session yesterday, smiling and joking with his team-mates.

‘He is an example for us, the way he works, the way he plays,’ said Patricio. ‘He is 100 per cent focused on this competition and he will be helping us.’

Portugal manager Fernando Santos also defended his player, saying: ‘I stand by Ronaldo’s character and integrity, both as a man and as an athlete.’