Speculation has been rife that Madrid would smash their own world-record transfer fee - set when they splashed £46million on Zinedine Zidane in 2001 - by offering Manchester United in the region of 100 million euros for Ronaldo if the Red Devils decided to cash in on their prize asset.

When asked about Ronaldo, Calderon said in remarks reported by Marca: "There is no 'Cristiano Ronaldo case' because Manchester (United) do not want to sell. In any case, Real Madrid will never pay 100 million euros for anybody."

United, who recently reported the Primera Liga champions to FIFA over what they considered to be attempts to unsettle the player, have stated that the Portugal international is not for sale.