Ronaldo is said to have made his decision prior to Real Madrid winning La Liga and the Champions League last season.
On Friday it emerged that the Portugal international well has already said goodbye to his teammates and has no intention of reversing his decision.
According to Spanish publication AS , Ronaldo told agent Jorge Mendes and his close circle of associates as early as April that he had grown upset at the Bernabeu and wanted to quit this summer.
The 32-year-old is angry at suggestions that he tried to cheat Spain’s tax authorities, it is suggested, which centres around money earned through image rights.
Manchester United are likely to be the only side on Ronaldo’s radar, however, as they could potentially afford his £158m asking price and he is still strongly attached to his former club.