Manchester United have reportedly accepted that they will lose Cristiano Ronaldo this summer and are planning to replace the 37-year-old forward.
It is understood the former Real Madrid and Juventus attacker wants to leave the Red Devils after they failed to qualify for the Champions League next season. United finished with their lowest ever Premier League points tally last term, having accumulated just 58 from their 38 top-flight matches.
Speculation has been building regarding his long-term commitment to the Red Devils with Ronaldo left "shocked and disappointed" by their performances since returning to the club just a year ago. Although Erik ten Hag is expected to make wholesale changes to the club's playing style and culture, Ronaldo has been underwhelmed with their lack of transfer business and wants to find a new challenge, rather than staying at the Red Devils.
Ten Hag previously admitted that he hoped Ronaldo would remain at the club. He said: "Ronaldo is a giant, because of what he’s already shown and he’s still very ambitious. Of course I would like to keep him."
However, according to The Sun, Ten Hag has now accepted the experienced frontman will be departing Old Trafford for pastures new. The Dutchman had talks with the United board and they informed him it is unlikely they will stop Ronaldo from leaving amid interest from Chelsea, Bayern Munich and Napoli.
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It has also been reported that Ronaldo's representatives had told incoming chief executive Richard Arnold their client would not be staying if the club failed to qualify for the Champions League. The player wants to challenge himself in the elite competitions and he cannot do that with United in the Europa League next season.
Ronaldo was due to begin pre-season training on Monday but he did not turn up because of 'personal reasons'. The five-time Balon d'Or winner still has not been at a session so far and is expected to miss at least the start of their tour of Thailand and Australia, which starts on July 8.
United are now keen to move on and focus on bolstering their forward line with Ronaldo not expected to be at the club ahead of their Premier League opener against Brighton & Hove Albion on August 7. Antony has been heavily linked with a move to the Red Devils, although the Ajax man would not be a direct replacement for Ronaldo.
The talented Brazilian is predominately a right-winger but would give United another option in attack with Marcus Rashford or Anthony Martial likely to move into that central berth. Jadon Sancho, Amad Diallo and Anthony Elanga are United's other current senior attackers in the squad, with the trio set to play an important part this term.
Darwin Nunez was previously tipped to join United earlier in the window but Liverpool pipped ahead to capture the 22-year-old's services on a long-term deal. A number of other strikers have been linked with a switch to Old Trafford, including Victor Osimhen and Lautaro Martinez, and United are expected to speed up their pursuit in a forward.
Meanwhile, United have been in talks with Paulo Dybala's agents over a potential move for the 28-year-old, who is a free agent after leaving Juventus this summer. Although the Argentine is not a natural No.9, he can play just behind the striker and across the front line - versatility that could suit Ten Hag's free-flowing style.