Cristiano Ronaldo reportedly informed Real Madrid of his intention to leave the club two months ago as he felt that he had been badly treated.
The 32-year-old, currently away with national side Portugal at the Confederations Cup, is said to have made his decision prior to Los Blancos winning La Liga and the Champions League last season.
On Friday it emerged that the superstar forward, well on course for a fifth Ballon d'Or crown later this year, has already said goodbye to his teammates and has no intention of reversing his decision.
According to Spanish publication AS, Ronaldo told agent Jorge Mendes and his close circle of associates as early as April that he had grown upset at the Bernabeu and wanted to quit this summer.
Ronaldo is angry at suggestions that he tried to cheat Spain's tax authorities, it is suggested, which centres around money earned through image rights.
Manchester United are likely to be the only side on Ronaldo's radar, however, as they could potentially afford his £158m asking price and he is still strongly attached to his former club.
Daniel Lewis
