Football: Real Madrid consider $172m bid from Juventus for Cristiano Ronaldo

Portugal's Cristiano Ronaldo raises his arms during the round of 16 match between Uruguay and Portugal. Photo / AP

Real Madrid are to consider an £88million (NZ$172m) bid for Cristiano Ronaldo from Juventus.

The five-time Ballon d'Or winner will now switch his focus back to the issue of his club future having been dumped out of the World Cup by Uruguay in the last-16.

Ronaldo cast serious doubt on his future in Madrid moments after winning a third successive Champions League in Kiev and Juventus appear to be testing the club's resolve as he angles for an improved contract.

Players at Madrid regularly flirt with rival European sides in a bid to force club president Florentino Perez's hand and in Ronaldo's case this time, he wants to become the highest-paid player in the world.

He is contracted at the Bernabeu until 2021 with a release clause standing at a gargantuan £886m.

Paris Saint-Germain have previously held an interest in seeing Ronaldo become the face of their club but Madrid's interest in both Neymar and Kylian Mbappe would likely complicate any negotiations.

The 33-year-old moved to Spain in 2009 in a world record move from Manchester United and Juventus believe the Portuguese superstar may be tempted for one final challenge in Serie A.

On Tuesday, Spanish publication Marca reported that negotiations between the clubs are underway and the Italians would be willing to commit to a healthy wage of £500,000-a-week over a four year period.

He wants his new deal — one that he says he was promised last summer — to make him the world's highest paid player again, and to help him shoulder the financial burden of his tax case.

Ronaldo has the cloud of an investigation into €14.7m in alleged undeclared income over his head. Lionel Messi earns around €35m (£30.7m) net a season at Barcelona, with Ronaldo earning closer to €25m (£22m).