Ramon Calderon, the Real Madrid president, has rubbished reports that the Spanish club have agreed to sign Cristiano Ronaldo from Manchester United next summer.

A Spanish newspaper said this week that Pedro Trapote, a Real director, claimed there was an agreement in place for the club to sign the Ballon D’Or winner at the end of the season.

But Calderon today dismissed that. “Manchester United did not accept the transfer of Cristiano Ronaldo to Real Madrid this summer," he said. "From this moment Real Madrid focused on other objectives.

“It is absolutely false that there exists any agreement with Manchester United about this business, of which I am tired. The matter is totally dead and as such I don’t want to talk about it anymore.”

Ferguson, who was angered by Real's protracted pursuit of Ronaldo over the summer, responded to the reports yesterday by saying: “I would not sell them a virus.”

Calderon responded with a criticism of Ferguson, albeit not one as vitriolic as the United manager's. "Our club‘s code of conduct does not include insults, contempt, or a lack of respect to our opponents," he said.

"Maybe for this reason Real Madrid are respected in all corners of the world. It is sad that a professional with the career of Mr Ferguson can make declarations like these.

“Despite that, Real Madrid will never respond with a lack of respect to Manchester United, to any of their directors, nor of course to their fans, for whom everyone has the greatest of respect."