The Sun says Real want to use his old United team-mate Ronaldo to help sell the club to his good friend.
Ronaldo joined Real last summer in a world record £80m move from United.
Real believe Ronaldo could help tempt Rooney to switch.
The Spanish giants will bid a world record £90m for the United striker while offering him a five-year deal worth £60m.
The £250,000-a-week deal matches the wages of Ronaldo at the Bernabeu.
Real have decided to make a move after going out of Europe in the first knockout round and now look set to miss out on La Liga title to Barcelona.