There is high speculation that Cristiano Ronaldo wants to leave Madrid this summer after he supposedly has made an 'irreversible' decision to leave the club.

The former Manchester United winger is reportedly angry at his treatment by Spanish tax authorities and wishes to leave the country, according to the front page of Portuguese daily A Bola on Friday. 

Ronaldo is the subject of a lawsuit brought by Spanish prosecutors over tax that they believe he should have paid on image rights income. The winger is being accused of defrauding nearly €15m from the taxpayer.

However, Real Madrid are fully in support of Ronaldo and are backing his innocence. A Bola also recently claimed that the four time Ballon D'or winner would be the subject of a £150m move away from Madrid this summer, which suggests that this outcome may have been a possibility for some time now.

So if Ronaldo were to actually leave where would he go? According to reports his most likely destinations would be a return to Old Trafford or a move to Paris Saint-Germain. Both clubs have displayed huge interest in the player in recent times and a move to either club would probably break the transfer record for most expensive player.