Manchester United will reportedly offer Spain goalkeeper David de Gea, 26, and £183m in exchange for Portugal forward Ronaldo, 32, and his Real Madrid team-mate Alvaro Morata, the 24-year-old Spain striker.
According to Daily Mirror, United will offer De Gea and £175m for Ronaldo and will pursue Morata in a separate deal.
If De Gea goes to Madrid, then United could move for AC Milan’s Italy goalkeeper Gianluigi Donnarumma, 18, as a replacement.
Meanwhile, Chelsea are to increase their efforts to sign Juventus’ Brazil left-back Alex Sandro, 26, and Monaco’s France midfielder Tiemoue Bakayoko, 22, according to the Guardian.
Italy midfielder Marco Verratti, 24, wants to leave Paris St-Germain for Barcelona.
Liverpool on the other hand remain in talks with Roma over winger Mohamed Salah, 25, but will not pay more than £35m for the Egypt international, which falls short of the Serie A club’s valuation.
Everton will take their summer spending past £60m this week by signing Malaga’s Spain striker Sandro Ramirez, 21.