Ronaldo will cost potential buyer around €180 million

Manchester United will have to pay at least €180 million to bring Cristiano Ronaldo back to Old Trafford with Real Madrid reportedly ready to cash in on a move that will also alert Chelsea, Manchester City, Paris Saint-Germain, and other European heavyweights.

Ronaldo earns €21 million a year, which is over €400,000 a week with Real paying all of his 52 per cent tax. Under the UK’s 45 per cent tax bracket for high earners, Ronaldo would have to agree a sizeable pay cut on his basic terms if he were to return.

The €180 million cost for United – or any prospective suitor – would be the transfer fee of around €80 million and his basic wage, should he agree to around €500,000 a-week as a gross figure, which on a four-year contract amounts to €100 million.

Smaller sum

While Real would want €103 million to try to recoup all of the fee paid to United five years ago for Ronaldo, any interested club would hope to agree a smaller sum.

Wayne Rooney is United's highest paid player on €383,000 per week but Ronaldo's ability, which places him in at least a class above Rooney, and his pedigree as a double Fifa world player of the year means he would command a figure nearer to €500,000 a-week.

With the Portuguese turning 30 in February, Real have decided the end of the season will be time to cash in on an asset who will have three years left on his contract by the summer of 2015.

Since signing in 2009, Ronaldo has continually spoken of his affection for Real. Having scoring the 25th hat-trick of his glittering Real career – a club record – in the 5-1 win over Elche, Ronaldo was once more asked about a return to United.

He said: “They are all speculations about my future. My future is Madrid. I’m happy this season is going well and my future I will not speak about, it does not make sense.”

Yet with Real revealing the club is €500 million in debt the sale of Ronaldo would make financial sense as he enters his thirties ahead of an inevitable physical decline.

Hardest moment

Meanwhile, Louis van Gaal has admitted Manchester United’s plight is the hardest moment of a glittering managerial career.

United have only five points from five Premier League games and have won only once, with their last outing the 5-3 defeat at Leicester City where they conceded four unanswered goals in 21 minutes.

Van Gaal has nine players injured and a another one, Tyler Blackett, suspended. He has a crisis at centre-back because Chris Smalling is injured along with Phil Jones and Jonny Evans. And as Blackett is also unavailable as a left-sided player in the position, Van Gaal confirmed he will have to turn to the under-21 squad for replacements for the home game against West Ham tomorrow.

“As a manager you know in advance it’s a big challenge and the club is in a transition but you don’t know in advance the difficult moments,” he said.

“I have to admit I’m never in this situation before so that’s strange.

Guardian Service