He told L'Equipe: "First, you have to listen to the will of the player.
"If two clubs came to offer £100million for Cristiano and Cristiano wants to go to Madrid, do you think I could make him sign for the other club? You think I could go against his wishes? All I can do is advise him. But all this makes sense only if we are ready to sell Cristiano for £100m.
"We have already sold players to Madrid: Heinze, Beckham, Van Nistelrooy. We sold them those players because we wanted to. We didn't sell Cristiano because we didn't want to. It's just a business question, not an ethical question.
"I won't let my personal feelings influence my decision making."