Cristiano Ronaldo has let it be known that he is so upset after being accused of tax fraud in Spain that he wants to leave Real Madrid.

The revelation from sources close to the him will be treated with caution by clubs who previously attempted to sign Ronaldo although Paris Saint-Germain appears to be his most likely destination should he leave Madrid after eight years.

PSG have an open dialogue with Ronaldo’s agent Jorge Mendes while, obviously, a return to Manchester United will also re-surface not least because another Mendes client, Jose Mourinho, is the manager and there is continued interest.

However that link with Mourinho can be over-played while United are well-aware of how they felt used when they believed Ronaldo was set to return in the summer of 2013 when Sir Alex Ferguson retired and David Moyes was appointed manager only for him to sign a new contract. United thought they had a deal.

Nevertheless United, who have also made attempts in the past to sign Ronaldo’s Real team-mate Gareth Bale and hope to soon conclude a deal for Alvaro Morata, are unfazed by the fact that Ronaldo is 32 and believe he can play at the top for many years to come, not least because of the way he has adapted his game and because he has not suffered any significant injuries.