Paris Saint-Germain are reportedly willing to part with a world-record fee of £109.2m to sign Real Madrid star Cristiano Ronaldo.
The Ballon d'Or winner's future has been a talking point of late, with some reports claiming that the Portugal captain is considering leaving the Bernabeu next summer.
Spanish journalist Guillem Balague claimed at the weekend that Ronaldo is "dreaming" of a return to Manchester United, but it appears that PSG are determined to get their target.
According to The Times, the Ligue 1 giants are prepared to break the bank for Ronaldo, as well as offer a contract worth more than £15m.
Ronaldo's £80m move to Madrid in 2009 was the most expensive in football history until Gareth Bale joined the Spanish giants from Tottenham Hotspur for £85m in 2013.
