Manchester United reportedly stand to lose nearly £10m if they terminate the contract of Cristiano Ronaldo.
Since allegedly trying and failing to leave the club over the summer, the 37-year-old has only been a bit-part player under Erik ten Hag.
Tensions hit a new high in midweek, as Ronaldo was benched for the Red Devils' win over Tottenham Hotspur and was seen heading down the tunnel before the end of the match.
Ten Hag has since confirmed that the five-time Ballon d'Or winner refused to come on as a late substitute, and he was dropped from the squad to face Chelsea in Saturday's 1-1 draw.
Speculation over Ronaldo's next career move has intensified following the Tottenham drama, and there is a growing expectation that he will not be at Old Trafford for the 2023-24 season.
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Ten Hag has affirmed that he is counting on Ronaldo for the remainder of the season, but a January exit or a departure on a free transfer have unsurprisingly been mooted.
With the Portugal international still under contract until 2023 with the option of an additional 12 months, The Sun claims that Man United would be taking a big financial hit if they terminated his deal.
The report claims that Ronaldo will earn approximately £9.6m in wages if he sees out his contract, and the Red Devils would be required to pay that amount as a severance package.
That figure could also rise based on league placements or trophies won, but there are alternative options for United, who may be able to terminate his deal without paying a penny if his refusal to play against Tottenham was a breach of his contract.
Red Devils chiefs would also supposedly accept a free transfer for Ronaldo if a significantly reduced payoff was included in the move, having relented on their £20m stance from the summer.
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While Ronaldo's options for a move elsewhere seem limited, Chelsea are rumoured to be considering a January move for the ex-Real Madrid and Juventus man.
Todd Boehly allegedly wanted the Blues to strike a deal for Ronaldo over the summer, but then-manager Thomas Tuchel vetoed a move for the striker.
However, Boehly could now try again for Ronaldo now that Graham Potter is in charge, although it is not known how the current Blues boss would feel about the veteran's signing.
Ronaldo has scored two goals and set up one more in 12 appearances for Man United in the Premier League and Europa League this term, playing just 340 minutes of top-flight football.
It remains to be seen if Ronaldo will be back in the squad for the Red Devils' upcoming Europa League showdown with Sheriff Tiraspol at Old Trafford on Thursday evening.
Ben Knapton
