"They have been talking for at least two months," A United source told the Observer, "and it was all agreed with Real Madrid weeks ago. All this chat from [Real president] Ramón Calderon that he does not want to upset Manchester United, and Cristiano Ronaldo cannot be bought because he belongs to another club, is absolute rubbish. Discussions have gone way beyond the point of no return. Sir Alex Ferguson knows this now so you can imagine how it has gone down."

This explains United's decision to lodge a formal complaint with Fifa, claiming that Ronaldo has been tapped up; a threat that, although announced occasionally by clubs, is rarely acted upon. Last week a national newspaper also published a photograph of Ronaldo meeting a Real official in January in Rome, the club's fitness instructor, Walter Di Salvo, who left Old Trafford for the Bernabeu.

"The people around Ronaldo and Real Madrid have been talking seriously for a long time - about everything including the details of his contract if he moves," added the source.

"Madrid knew it would be tough, but thought for the right price the manager would sell. But he doesn't want to. No way."

But would not a sizeable offer make the deal inevitable?

"No, I don't think he would sell even for £100 million," the source claimed.