​Manchester United are monitoring Cristiano Ronaldo's transfer situation with interest this summer, after reports from his homeland that the Portugal star is unhappy with life in Spain - particularly after being formally accused of tax fraud this week. 

The ​Guardian report that the Europa League champions are keeping a very close eye on proceedings after the Ballon d'Or holder blew up this week, with claims from a number of outlets that he is now 'determined' to leave Madrid and Spain behind him. 

United are one of the few clubs in Europe, along with perhaps Paris Saint-Germain, who could offer to match the 32-year-old's expected wage demands of £400k-a-week without blinking, particularly after the departure of Zlatan Ibrahimovic at the end of his contract this month. 

However, any talk of a transfer for Ronaldo must come with a handful of stonking great asterisks. First of all, the player's release clause - which stands at an eye-watering €1bn; or £880m. Comfortably more, even, than United's expected record revenues of £570m this year. 

Secondly, the possibility - maybe even a probability - still remains that Ronaldo's snap decision to leave Spain behind him will be reversed once club officials and his teammates have time to talk him down from his initial angry response. 

Any move away from the Bernabeu remains unlikely despite this week's tax allegations, but United will continue to monitor the situation with interest over the coming days and weeks, particularly when Ronaldo leaves the Portuguese national team setup at the end of the Confederations Cup.

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