Real Madrid's Florentino Perez describes Cristiano Ronaldo as "very strange"

Ronaldo is said to be "upset" after being accused of tax fraud and wants to leave, a source close to the player told the BBC.

According to Spanish sports daily Marca, Ronaldo told his teammates: "I'm leaving Real". The presumption of innocence has not been respected.

Ibrahimovic is set to leave at the end of his contract and United captain Wayne Rooney has yet to announce where he will be playing his club football next season, although David de Gea's future is becoming clearer.

Only time will reveal the real nature of this saga.

Perez said he is yet to receive an offer for Ronaldo - or striker Alvaro Morata or midfielder James Rodriguez, both of whom have also been linked with United.

The Madrid electoral board met overnight and, with no other candidate putting themselves forward for election ahead of the deadline, it was confirmed that the long-serving Perez would continue in the role, taking his overall stay in the position to 18 years. "No offer has been received for him". "There is no turning back".

The Portuguese worldwide is now in Russian Federation competing for the European champions in the Confederations Cup. I have not spoken to any [other clubs]. "It hasn't finished yet and I don't want to disturb the Portuguese team".

"But something really weird would have to happen if he were to leave this club".

Spanish prosecutors have alleged that Ronaldo has defrauded them of €14.8m (£12.9m).

Perez says Ronaldo, who has also been linked with a move to Paris St-Germain, is not motivated by money.

The 54-year-old Mourinho, who coached Real Madrid from 2010 to 2013, was accused of "two offences against the public treasury", the prosecutor's office said in a statement.

Perez is right in saying that Ronaldo, even at a club of such regal power like Madrid, exists in a completely different realm of importance to anybody else in the footballing world.

The speculated transfer figure would be more than twice the record 94 million euros Real paid Manchester United for Ronaldo in 2009.

Perez has dismissed speculation that Ronaldo is trying to put pressure on Real so that they will bear some of the burden of an eventual fine for tax evasion as Barcelona did for Lionel Messi.

Among the clubs reported to be interested in Ronaldo is former team Manchester United for a fee which could hit 200 million euros, with a possible get-out clause of €1 billion.

His Hong Kong-based Mint Media acquired all of the Portuguese's commercial rights until 2021, except those directly related to Real Madrid, for an undisclosed sum.