Manchester United would have to pay at least £140 million to bring Cristiano Ronaldo back to their club.

Ronaldo and his advisors spoke to the majority of Europe's richest clubs approximately 18 months ago about potentially leaving Real Madrid.

Ronaldo earns €21 million a year, which is £16.4 million or £315,384 a week, with Real paying all of his 52% tax. He costs the Spanish club £34.1 million a season.  

United could further boost his take-home pay by offering him a lucrative image rights deal and other sizeable commercial incentives beyond the normal bonuses awarded for successful on-field performance.

The £140 million cost for United – or any prospective suitor – would be the transfer fee of around £60 million and his basic wage, should he agree to around £380,000 a-week as a gross figure, which on a four-year contract amounts to £79 million.

Real Madrid have decided the end of the season will be time to cash in on an asset who will have three years left on his contract by the summer of 2015. Ronaldo turns 30 in February.