Real Madrid general director Jorge Valdano claims the club are already in negotiations with Manchester United over Cristiano Ronaldo. Reports in Spain suggest new Madrid president Florentino Perez has been in talks with the Premier League champions already and is set to exceed the world record fee paid for Kaka just a few days ago.

Valdano's comments will only serve to add fuel to the speculation the Spanish giants have upped their efforts to sign the Portugal winger.

"I can't answer any questions about him," he told TVE. "I can only talk about players who are on their way here, not about those we are in negotiations over.

"He is a great professional, he dedicates a very great deal of time to his work. He is a great footballer and a very good professional."

Ronaldo has been enjoying the close season, spending time in Sardinia and Los Angeles.

The 24-year-old obviously enjoys the trappings of his fame, but Valdano insists he is still the perfect player for Madrid.

"According to the information we have managed to obtain, he is an excellent professional," he added. "You don't get the player's body he has, which is a footballing advertisement, without working a great deal.

"Another thing is that his reputation as an officially good-looking guy, and a social or advertising model, blurs his image a bit.

"He is a great footballer."

Speculation has been rife in the Spanish capital about new arrivals at the Bernabeu ever since the return of Perez, who presided over the famous 'Galacticos' era at the club.

And while they are reportedly ready to pay €89million euros for Ronaldo, Valdano has revealed they will not break the bank for Valencia striker David Villa.

"He is an excellent striker but he has a prohibitive price," he said. "He is a player who interests us, but only at a reasonable price.

"There's a long way to the start of the season and the summer is very long - these comings and goings will be very interesting.

"They have written about hundreds of players who dream about coming to Real Madrid and it's logical that one of those will end up in the side."