Boss David Moyes failed in a bid to bring the Portuguese winger back to Old Trafford in the summer but will return in January with the mega bid.
Ronaldo has had his nose put out of joint by the signing of Gareth Bale and the sale of Mesut Ozil to fund it and will not sign a new contract in the Spanish capital, leaving Madrid with little option but the cut sell their main man to avoid losing him for free at the end of his deal.
Ronaldo still has nearly two years left on his current contract but the Premier League champions feel they can make a move for the much-loved star in January and get a cheaper price than expected.
Very few clubs have the funding to make the audacious bid but after unsuccessfully bidding for numerous players in the summer transfer window, United have some spare cash that Moyes is desperate to spend.
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