Cristiano Ronaldo to Real Madrid

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Manchester United's supporters received the news they had been dreading this morning when the club announced they had accepted an £80m bid from Real Madrid that will make Cristiano Ronaldo the most expensive player in history. The world-record transfer is expected to be finalised before 30 June after United finally accepted that the world footballer of the year was still intent on securing his "dream" move to Madrid.

"At Cristiano's request – who has again expressed his desire to leave – and after discussion with the player's representatives, United have agreed to give Real Madrid permission to talk to the player," the club said.

Ronaldo is likely to be only the second highest earner at Real behind Kaka, the former Milan forward who completed his move to the Bernabeu earlier this week for £56m. While Ronaldo's reported £80m fee outstrips Kaka, it is understood he will earn a salary of around €8m net (£6.8m), which when Spain's non-domicile tax rate of 25% is factored in is close to €211,000 (£180,000) a week before add ons.

Real said they hope to finalise the deal as soon as possible: "Real Madrid confirm they have made an offer to Manchester United for the acquisition of the rights of the player Cristiano Ronaldo. The club hope to reach an agreement with the player in the next few days."

Sir Alex Ferguson will now turn his attention to finding a replacement and United could follow up their informal approach for Antonio Valencia of Wigan Athletic as well as feasibly resurrect their interest in Franck Ribéry at Bayern Munich, although the Real president, Florentino Pérez, has accepted that the German club are not keen to lose the Frenchman.

"Ribéry belongs to Bayern and Bayern do not want to sell," said Pérez. "I have to respect that. If they change their minds, it will be a different matter." However, Ferguson will be aware that he may be trying to replace the irreplaceable. In 292 games for United Ronaldo scored 118 goals. He has won just about every player-of-the-year award going and even last season, when he was widely portrayed as having a disappointing year, he was their leading scorer, with 26 goals.

Ronaldo is yet to comment but the Portugal international has reiterated to Ferguson that he always intended to leave United at the end of the season just gone. The Guardian revealed on 3 April that Madrid had put in place a deal for Ronaldo and that he was intent on leaving Old Trafford, having already agreed his salary and contractual terms.

Ronaldo's representatives categorically informed the Spanish club as long ago as last September that he had no intention of remaining in Manchester and pledges were made to ensure the deal went ahead and that everyone involved in the negotiations made a pact not to discuss the agreement in public. United always denied this and their chief executive, David Gill, stipulated on the eve of the Champions League final that there was absolutely no way the club would sell the player. Ferguson had gone even further earlier in the season, saying he would "not sell that mob a virus".

Ferguson talked recently of Ronaldo, at 24, still not being at his peak and, despite the huge amount of money involved, he will be forced to recognise this moment as a significant blow to his hopes of re-establishing his team as the best in Europe.

Ronaldo's impending departure is unlikely to change Tevez's disillusionment at Old Trafford, according to a source close to the 25-year-old striker. "Cristiano Ronaldo does not play in the same position as Carlos, remember, so this will change nothing," said the source who also revealed that Tevez expects Valencia to join United. "Carlos knows that Valencia will now go to replace Ronaldo."

Valencia, Wigan's 23-year-old Ecuador winger, who was part of the national team that defeated Argentina 2-0 in last night's World Cup qualifier in Quito, a game in which Tevez was replaced during the second half, has also been linked with Real. "Sir Alex does not just want Carlos to stay, he has been begging him for the last two weeks," the source added.

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