Real Madrid [Images] are believed to have made Manchester United's [Images] Cristiano Ronaldo [Images] a lucrative offer.

According to The Telegraph, the Portuguese star has been promised a record-breaking annual salary of 9.5 million pounds ($18.5 m) a year after tax to move to the Primera Liga club.

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That amounts to 182,000 pounds ($380,000) a week, an increase of 40 per cent on the deal Chelsea's John Terry agreed to last year, which was the highest in Premier League history.

The English champions though are determined to hold on to their star player who scored 42 goals for them in the season just ended and was voted English Footballer of the Year for a second year running.

Whether Ronaldo will bite the bait is still uncertain.

Asked about his future after the Champions League final, which Manchester United won 6-5 on penalties, he told reporters: "I don't promise nothing. I don't promise nothing to my mum, I don't promise nothing to supporters."

In the last few days, Real Madrid have sought to appease Manchester United after the European champions threatened to report them to world football's governing body FIFA over their interest in Ronaldo.

While making clear their admiration of the 23-year-old Portuguese winger in a number of public statements in recent weeks, they also acknowledged he is a United player.

"We haven't done anything and we are not going to do anything that goes against the wishes of a club we regard as a friend like United. We have a magnificent relationship with them," Real president Ramon Calderon told reporters.

"We aren't going to start a conflict. If a club doesn't want to sell a player why would we insist they sell him? We know they aren't a selling club. It is a problem between the player and his team."