Real Madrid president Ramon Calderon has dismissed reports his club has an agreement in place to sign Cristiano Ronaldo from Manchester United. It was claimed in a Spanish newspaper earlier this week that a Madrid director, Pedro Trapote, was quoted as saying there was an agreement in place for Madrid to sign the Ballon D'Or winner at the end of the season, to which Ferguson responded: "I would not sell them a virus."

Calderon told the club's website: "Manchester United did not accept the transfer of Cristiano Ronaldo to Real Madrid this summer. From this moment Real Madrid focused on other objectives.

"It is absolutely false that there exists any agreement with Manchester United about this business, of which I am tired. The matter is totally dead and as such I don't want to talk about it anymore."

Calderon also responded to the latest comments made by the Red Devils boss about Madrid.

"Our club's code of conduct does not include insults, contempt, or a lack of respect to our opponents. Maybe for this reason Real Madrid are respected in all corners of the world," Calderon said.

"It is sad that a professional with the career of Mr Ferguson can make declarations like these, in addition to some of the other unfortunate things in the last few months.

"Despite that, Real Madrid will never respond with a lack of respect to Manchester United, to any of their directors, nor of course to their fans, for whom everyone has the greatest of respect."