The Portuguese superstar is looking for a way out of the Bernabeu this summer after having a case of alleged tax fraud failed against him by Spanish authorities, also sparking links with his old club Manchester United
However, the Red Devils now look out of the running for the 32-year-old as they prioritise signing his team-mate Alvaro Morata instead, making PSG his most likely destination.
Only Chelsea and Manchester City may realistically be able to financially compete for Ronaldo’s signature at this point in time, but the former United forward would only want to go back to Old Trafford if he were to return to England.
According to L’Equipe, PSG are now preparing to bid somewhere in the region of £132m for Ronaldo in a move that would smash the world transfer record set at £89m when Paul Pogba moved from Juventus to United last summer.
Ronaldo himself became the most expensive signing in history when Real Madrid spent £80m on him back in 2009, and he has remarkably gone on to look worth every penny for the Spanish giants.