PSG are determined to blow Manchester United out of the water with a massive contract offer to Real Madrid star Cristiano Ronaldo. United chief David Gill was in Spain last week for talks with Ronaldo's agent Jorge Mendes about a return to Old Trafford and it was suggested the Premier League champs were increasingly confident of sealing an agreement.

However, L'Equipe says PSG are offering €18 million-a-year AFTER TAX to bring Ronaldo to Paris. They will also pay Real €100 MILLION - €6 million more than his original price - to convince president Florentino Perez to sell.

In contrast, United have been working on a deal worth in the region of €80 million for the Portuguese.

With two years to run on his contract, this summer represents the best opportunity for Real to sell. But whether Ronaldo can be convinced about playing in France is a major question PSG's negotiators must overcome.