Real Madrid have offered Manchester United's Cristiano Ronaldo an astonishing, record-breaking annual salary of £9.5 million a year after tax.

That amounts to £182,000 a week, an increase of 40 per cent on the deal John Terry agreed last year with Chelsea that was the highest in

With United understood to be anxious over Chelsea's appointment of Portugal manager Luiz Felipe Scolari, news of the extraordinary offer, made four weeks ago, will only add weight to the overwhelming sense that Ronaldo is set to leave for Spain.

United have reported Madrid to Fifa over their attempts to lure Ronaldo to the Bernabeu, and it is believed that the Champions League winners are prepared to offer a new, improved deal of around £150,000 a week. However, it would be difficult for any club to justify matching Madrid's unprecedented offer.

Yesterday the Chelsea goalkeeper Petr Cech urged Ronaldo not to leave Old Trafford. "I think he will stay with United because, for me, the Premier League is the best in the world and it is difficult to leave it now," said Cech.

With Ronaldo's situation so delicately poised, United sources yesterday attempted to play down any concerns over the potential impact of Scolari, who is working with the winger in the Euro 2008 finals.

Scolari has developed a good relationship with Ronaldo while managing Portugal over the past five years and would be in a position to offer advice over his next move. Ronaldo's departure to Spain would clearly significantly enhance Chelsea's chances of reclaiming the Premier League title.

Scolari, whose appointment on a four-year deal worth £5.5 million a year was announced late on Wednesday, is understood not to have signed a contract. But Chelsea are believed to be "100 per cent confident" they have their man and that he will start on July 1, with sources describing the contract issue as "irrelevant". Potential transfer targets include Deco and Kaka.