Ronaldo delivered a bombshell to Real Madrid last week by informing the club he no longer wants to play in Spain.
The 32-year-old is said to be "outraged" after prosecutors accused him of defrauding the authorities of 14.7million euros (£12.8million) and is determined to leave the country as soon as possible.
Ronaldo is understood to favour a return to Manchester United this summer, and Jose Mourinho is keen to make the deal happen.
'Come home Cristiano!'- Man United fans react to reports Ronaldo wants OUT
Mourinho was already chasing another Real Madrid star, Alvaro Morata.
And it has been reported that United are now ready to offer the European champions a staggering 210 million euros (£183million) PLUS David de Gea for Morata and Ronaldo.
Real have long coveted De Gea and United are understood to be willing to let the goalkeeper go if it means they can land Ronaldo.
It will be a sensational deal for United should Ronaldo seal a move back to the club.
A four-time Ballon d'Or winner, Ronaldo won three Premier League titles, the Champions League and the FA Cup in his previous six-year spell at Old Trafford.
He has gone on to break countless records since joining Real in 2009, cementing his status as one of the greatest footballers of all-time, and has helped them claim an array of major trophies, including three Champions Leagues.