Cristiano Ronaldo has played his last game for Manchester United after Sir Alex Ferguson decided to accept a world-record £80 million offer from Real Madrid for the Portugal winger.

United have given Real permission to talk to Ronaldo and the deal is expected to be completed before the end of the month. Ronaldo's contract at United runs out in 2012 and Ferguson decided to allow him to leave after the 24-year-old made it clear that his heart was still set on moving to Spain.

United's website released a statement this morning that read: "Manchester United have received a world-record, unconditional offer of £80 million for Cristiano Ronaldo from Real Madrid.

"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.

Expert View

United's problem is that they will have to replace Ronaldo with not one but two new players: a brilliant winger and a prolific goalscorer

Oliver Kay

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"Matters are expected to be concluded by 30 June. The club will not comment until further notice."

United signed Ronaldo for £12 million from Sporting Lisbon in August 2003 and stand to make a profit of £68 million if the deal is completed.

Madrid confirmed the news in a brief statement on their website, which said: "Real Madrid confirm they have made an offer to Manchester United for the acquisition of the rights of the player Cristiano Ronaldo. The club hope to reach an agreement with the player in the next few days."

Ronaldo's arrival at the Bernabeu would mean that Real had broken the world transfer record twice in a month. On Monday, the Spanish club broke the record by agreeing to pay AC Milan £56 million for Kaka.

Ronaldo and the Brazil forward are expected to be paid about £200,000 a week each and their capture represents a stunning statement of intent by Florentino Perez, the Spanish businessman who became the club's president for the second time last week.

Spanish newspapers reported earlier this week that Real had sent doctors to Los Angeles to check on Ronaldo's hernia injury as they stepped up their efforts to sign the Fifa World Player of the Year. Ronaldo is on holiday in the United States, but Jorge Mendes, his agent, has been busy working on the deal with Perez and David Gill, the United chief executive.

United supporters will have mixed feelings about Ronaldo's imminent departure. Some will want to know why the club has agreed to sell its best player but the majority view is likely to be that the offer was too good to turn down - especially for a player whose heart did not appear to be at Old Trafford.

According to Tommy Docherty, the former United manager, Real's offer is one that Ferguson could not turn down. "I think it's fantastic business," Docherty said. "It was £40 million, it was £50 million, it was 60, now it's 80 and I think they should cut their hands off.

"It's every year; he's staying, he's going, he's coming, he's happy, he's not happy. You can't have that every year. Man United are the biggest club in the world. Real Madrid and Barcelona? No, when you leave Man United you go downhill.

"I can only think Alex has come to the conclusion - and I think he's quite right - get rid of him because the same problem is going to arise next year again and the year after.

"You can't have this disharmony brought upon the players and the club every year. Give Real Madrid the problem of handling Ronaldo from now on."