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Ronaldo is said to be unhappy that he is facing proceedings over a claim that he owes £13million in taxes and has warned he will leave Spain if he is convicted of tax fraud.

Teammate Morata is on United's wishlist and a £65million deal is thought to be close. "Alvaro Morata is not happy at Real Madrid," he told the Sun.

The race to sign Cristiano Ronaldo could be well and truly underway this summer with his future at Real Madrid far from certain.

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