Paris St Germain are planning a mammoth €100m bid to tempt Cristiano Ronaldo and Jose Mourinho to France, according to La Gazzetta dello Sport.

The Italian newspaper claims Ronaldo is the number one target for the Parisian outfit, and that talks are set to take place between Ronaldo and Mourinho's agent, Jorge Mendes, Real Madrid president Florentino Perez and PSG's Qatari owner Tamim bin Hamad al-Thani.

Key to the deal is thought to be PSG's offer of a €18m-a-year contract for Ronaldo. The Real Madrid star admitted he was unhappy at the Bernabeu last month, prompting speculation he could be set to quit the Spanish club. Ronaldo currently earns around €14m-a-year.

Italian sources claim Real Madrid are unwilling to match an €18m-a-year deal as they have concerns about the imminent implementation of UEFA's Financial Fair Play regulations.

The report suggests Ronaldo wants a salary closer to Messi's at Barcelona, believed to be around €15m-a-year. And La Gazetta dello Sport claim Mourinho would be open to following Ronaldo to Paris, should the Portugal international choose to leave Real Madrid.

Player representative Jorge Mendes is central to any moves, as the Portuguese businessman also represents Radamel Falcao - who Real Madrid may see as the ideal Ronaldo replacement.

According to the report, Madrid president Perez could sanction the move if he secures the signature of Falcao from Atletico Madrid. The Colombian international is believed to be close to agreeing a new contract, with a €70m buyout clause.

Paris St Germain would be one of the only clubs in world football with the financial capacity to complete such a deal, and their ambitious Qatari owners have not been shy to splash the cash since taking over the club.

Zlatan Ibrahimovic, Javier Pastore, Thiago Silva and Ezequiel Lavezzi have all joined the side, while Brazilian teenager Lucas Moura is set to join in January.

Do YOU want to write for GiveMeSport? Get started today by signing-up and submitting an article HERE: