BREAKING: Cristiano Ronaldo's next club revealed

Ronaldo has reportedly made his mind up as to which team he will join should he leave Real Madrid this summer.

It has recently been reported that Ronaldo no longer wants to play in Spain following accusations by the Spanish authorities of tax fraud, and according to ​BBC Sport, the 32-year-old doesn't understand the accusations and feels 'very sad and really upset'.

Along with this, Spanish newspaper ​Marca has reported that Ronaldo has informed his Portuguese international teammates: “I’m leaving Madrid, I’m determined. There’s no turning back.”

With Ronaldo set to leave Madrid, many are now questioning what his next move will be, however according to The Sun, Ronaldo has already decided who his next club will be. 

They reported that he has his heart set on returning to his former employers - Manchester United, and claims that former manager Sir Alex Ferguson will play a crucial role in the transfer.

Following Real Madrid's success in the Champions League final, a video surfaced on social media showing Ferguson and Ronaldo embracing and chatting, showing how close they still are, however the same can't be said about Ronaldo and the current United manager Jose Mourinho.

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The pair spent time together whilst Mourinho was manager at Madrid, however in 2013 they famously fell out during Mourinho's final season at the Bernabeu. Therefore if this deal was to go ahead, Ferguson would likely have to try and convince the Portuguese star to reunite with his old boss.

Another potential catalyst for this move is the current situation with United goalkeeper David De Gea. It is no secret that Madrid are interested in signing the keeper - and have been for a couple of transfer windows - however now may be the perfect time for United to cash in on the goalkeeper by using him in a potential swap deal for Ronaldo.

On top of this, former Madrid president Ramon Calderon revealed in an exclusive interview, via ​GiveMeSport: “I remember when I signed Cristiano, he phoned me and said everyone at Manchester United was really happy and kind to him. Sir Alex Ferguson was like a father and he loved the fans.

“The club has been very important in his career. Manchester United is a club he has in his heart.”

All signs point towards a return to Old Trafford for Ronaldo, however there has been interest from the Chinese Super League with reports of bid in excess of £150m coming in for the superstar. With his time at Madrid seemingly over, United fans will be hoping he will be tempted by a return to the club where his career took off.

Ronaldo should thank Real Madrid

The Portuguese forward is unhappy in Spain after accusations of tax evasion, but there is nowhere else he would be better off than at the Bernabeu

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COMMENT

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Cristiano Ronaldo has had enough. The 32-year-old attacker feels he is the victim of a witch-hunt in Spain as he seeks to defend himself against accusations of tax evasion. Unhappy at everyone including his club, the Portuguese has decided to leave Real Madrid.

Like Pepe recently, Ronaldo believes Madrid could have done more to protect him in the ongoing case, which claims he has failed to pay €14.7 million in taxes during his time at the Spanish side.

Currently away with Portugal on Confederations Cup duty in Russia, Ronaldo posted a picture on Instagram on Thursday with a finger over his lips and a caption that read: "Sometimes the best answer it's to be quiet".

The very next day, however, he set the alarm bells ringing in Madrid as Portuguese paper A Bola posted a bombshell on their front page. "Ronaldo wants to leave Spain," it read. And the decision was described as "irreversible".

Goal has learned that the Portuguese is unhappy with his agency Gestifute, who have a number of clients caught up in similar allegations (including Pepe, Jose Mourinho, Angel Di Maria and Ricardo Carvalho), along with the "persecution" he feels subjected to by the Spanish authorities, and also with Madrid.

Real released a statement earlier this week claiming they were "absolutely convinced" their player would "prove his total innocence" in the matter. Nevertheless, Ronaldo appears angry that the situation reached this point in the first place and, through the Portuguese media, is threatening to quit the team where he has achieved legend status over the past eight seasons.

There is no doubt Ronaldo has contributed spectacularly during his time at the Bernabeu, where he has become the club's all-time leading goalscorer (with more than 400 strikes) and helped the team to major trophies including three Champions League crowns in the past four seasons, two Liga titles and much more. Even if he were to leave now, he will go down as one of the greats at Real.

But it is a partnership that has also worked because Madrid have built their team around the prolific Portuguese, bending over backwards at times to keep him happy with not only bumper pay packets, but annual campaigns to help him win the Ballon d'Or. At Real, he has also benefited from a platform that has allowed him to add three more Champions Leagues to his trophy collection. 

Other top players such as Mesut Ozil and Angel Di Maria have come and gone while the Portuguese has taken centre stage at Madrid and, later this year, he is set to draw level with Barcelona rival Lionel Messi on five Ballons d'Or. That has happened in part due to his brilliance, but also because he was given the tools to achieve his goals by Los Blancos.

No other club in world football (apart from Barcelona, which would be impossible anyway) could offer Ronaldo the opportunity to win the biggest prizes that he has at Madrid. No other club will give him a better chance of winning the Ballon d'Or either, due not only to the team's excellence on the pitch, but also their well-oiled media machine.

If, as Cristiano claims, he has done nothing wrong in the tax case, then what is there to worry about? And if he has committed a crime, then it is surely not the fault of Madrid, with the club committed to helping him through the process as best they can.

Madrid obviously still value Ronaldo highly and hope he stays at the club. But Cristiano too should appreciate everything he has at Real. Because there is absolutely no way he would be better off anywhere else.