Manchester United [Images] have accepted a world record bid of 80 million pounds ($131.7 million) from Real Madrid [Images] for Portuguese winger Cristiano Ronaldo [Images], the English champions said on Thursday.

United, who fended off the Spanish club's interest in the World and European Player of the Year 12 months ago, have given the nine-times European champions the go-ahead to talk to him.

"Manchester United have received a world-record, unconditional offer of 80 million pounds for Cristiano Ronaldo from Real Madrid," the club said.

"At Cristiano's request -- who has again expressed his desire to leave -- and after discussion with the player's representatives, United have agreed to give Real Madrid permission to talk to the player.

"Matters are expected to be concluded by June 30."

Real Madrid confirmed they had made an offer for Ronaldo.

"The club expects to reach an agreement with the player in coming days," Real said in a statement.

Should Real complete the signing of the 24-year-old it would seal a remarkable double for the Spanish giants who snapped up Brazilian playmaker Kaka [Images] from Milan this week for a fee reported to be around 68 million euros.

Kaka was the first player to be signed since Florentino Perez [Images] returned to the presidency this month and Real Madrid appear intent on continuing their spending spree.

PRIZED ASSET

United have always rejected the advances of Real for their most prized asset, even threatening to report them to FIFA last year.

However, they now seemed resigned to losing Ronaldo, who has often said it would be his dream to play for Real, albeit for a staggering sum of money.

Ronaldo joined United from Sporting Lisbon [Images] in 2003 as an 18-year-old following David Beckham's [Images] move to Real Madrid and quickly established himself as arguably the most high-profile player in the Premier League.

His goals have helped United win three consecutive Premier League titles as well as last year's Champions League [Images] when he scored in the final against Chelsea.

In the 2007-08 season he scored 42 goals which topped the previous club record for a midfielder held by George Best. Last season he managed 26 goals, taking his tally for United to 118 in 292 appearances.

In January he beat Barcelona's Lionel Messi [Images] and Liverpool striker Fernando Torres [Images] to win FIFA's World Player of the Year award, the first player from an English club to win it.

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