Whether he’s simply throwing his toys out the pram after being accused by the Spanish authorities of tax fraud or not, it seems Cristiano Ronaldo is deadly serious about leaving Real Madrid this summer.According to a close source - per BBC Sport - the 32-year-old doesn’t understand the accusations and feels “very sad and really upset”.Ronaldo doesn’t believe he’s had enough support from Real Madrid - despite the fact the reigning European champions released a statement in support of the Portuguese superstar earlier this week - and he’s keen to leave Spain as soon as possible.Spanish newspaper Marca, meanwhile, claim Ronaldo has told his Portuguese teammates: “I’m leaving Madrid, I’m determined. There’s no turning back.”Ronaldo is currently in Russia for the start of the 2017 Confederations Cup; his Portugal side begin their campaign against Mexico on Sunday afternoon.Marca reported on Friday morning, when this sensational news first broke, that only two clubs had the financial resources to fund a multi-million pound deal for Ronaldo.One is Paris Saint-Germain and the other is his former employers, Manchester United.

The Sun: Ronaldo has decided his next club

According to The Sun - yep, we know, probably worth taking with a pinch of salt, but anyway… - Ronaldo has already made a decision over which club he wants to join ahead of the 2017-18 campaign.

The British tabloid reckon that Ronaldo has his heart set on a stunning return to Old Trafford.

Why Ferguson holds the key

And they add that Sir Alex Ferguson could hold the key.

Ronaldo was filmed embracing and chatting with Fergie following the Champions League final in Cardiff earlier this month, and the Scot could smooth the path for the four-time Ballon d’Or winner’s return to Manchester.

Why would he need to smooth the path? Well, because Ronaldo and Jose Mourinho famously fell out back in 2013, during the latter’s final season in charge at the Bernabeu.

David de Gea could be used in the deal

The Sun add that United could use goalkeeper David de Gea as a “bargaining tool” in any deal to bring Ronaldo back to the club.

Ramon Calderon: Ronaldo has United in his heart

“I remember when I signed Cristiano, he phoned me and said everyone at Manchester United was really happy and kind to him,” former Madrid president Ramon Calderon has told SunSuport in an exclusive interview. “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.”

Julien Laurens: Why Ronaldo could return to United

Meanwhile, French football journalist Julien Laurens has told BBC Sport that United is Ronaldo’s likely next destination.

Watch him explain why here…