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MANCHESTER. — Manchester United accept they will lose Cristiano Ronaldo this summer.

Manchester United are willing to listen to offers for Ronaldo this summer, Sky Sports News understands.

But United’s public stance is, and has consistently been, that Ronaldo is not for sale following his failure to turn up for pre-season training for four days in a row. He has cited family reasons, an explanation the club accepts.

Manchester United maintain that Ronaldo is not for sale amid growing uncertainty over his future at Old Trafford.

There was speculation yesterday that United will listen to offers close to the £13 million they paid to re-sign Ronaldo from Juventus last summer.

Chelsea owner Todd Boehly is thought to be considering a bid following talks with the player’s agent Jorge Mendes, and there is also interest from Napoli.

However, United are sticking to the club’s official line that the 37-year-old is not for sale and remains under contract at Old Trafford for another year.

But the final decision will lie with Ronaldo, leaving the door open for him to change his mind and stay at Old Trafford.

The Portuguese superstar is currently on leave from training due to “family reasons”.

But Ronaldo has already made it clear he wants to quit following an unsuccessful return to Old Trafford 10 months ago.

United were initially bullish about their star striker still being with them for next season.

But Red Devils bigwigs have now recognised they cannot keep him against his will and want to avoid a long, drawn-out battle.

New boss Erik ten Hag had admitted he wanted United’s legendary No. 7 to stay.

He said: “Ronaldo is a giant, because of what he’s already shown and he’s still very ambitious. Of course I would like to keep him.” However, after talks with the board, Ten Hag now accepts he will have to plan for the future without him.

While Ronaldo was top scorer with 24 goals last season, United finished sixth on 58 points — their lowest tally in the Prem era and 35 points behind champs Manchester City.

SunSport reported in January that Ronaldo’s advisors had told incoming chief executive Richard Arnold their client would not be staying if the club failed to qualify for the Champions League.

Despite his age, the super-fit forward still believes he can win honours at the highest level — just not with United.

He signed a two-year contract on his return from Juventus last August.

But he was immediately dismayed at how standards had dropped at the club since he left for Real Madrid back in 2009. — The Sun