Ronaldo is believed to have told the Red Devils that he wants to leave this summer in search of pastures new, asking the club to listen to satisfactory offers for his services.
However, according to Manchester Evening News journalist Samuel Luckhurst, Man United remain determined to keep hold of the Portugal international, insisting that he is not available for transfer.
The 37-year-old still has another year left to run on his deal at Old Trafford, with the option of a further 12 months, and will therefore not be allowed to depart unless Man United agree to his sale.
Ronaldo scored 24 times and registered three assists in 37 appearances at club level last season, including 18 goals in 30 Premier League outings, but the 20-time English champions finished down in sixth spot in the table and will therefore not play in the Champions League next term.
Bayern are believed to view Ronaldo as a possible replacement for Robert Lewandowski, with the Poland international potentially moving to Barcelona this summer.
Meanwhile, Chelsea will also be in the martlet for a new striker, as club-record signing Romelu Lukaku is heading back to Inter Milan on loan for the 2022-23 campaign.
A recent report also claimed that Sporting had made it clear that they would be open to re-signing the forward this summer, with the Green and Whites securing a Champions League spot for next term.
However, according to Luckhurst, Man United's position on Ronaldo has not changed, with the Red Devils not prepared to entertain offers for him.
Man United had been strongly linked with Benfica's Darwin Nunez, but the Uruguay international has joined Liverpool, while Manchester City won the race to sign Erling Braut Haaland from Borussia Dortmund.
As a result, there are a lack of available replacements on the market, and Ronaldo's exit would leave new head coach Erik ten Hag even shorter when it comes to the centre-forward position.
Man United and Portugal attacker Bruno Fernandes recently played down suggestions that his teammate could be on the move in the current market.
"Cristiano Ronaldo situation? I spoke to him weeks ago, so I expect to meet Cristiano on day four for the pre-season trainings - and there's nothing else", Fernandes told Record. "I don't think Man United are open to lose a top resource like Cristiano."
Ronaldo is due back in pre-season training with the Red Devils on Monday, having been given a longer period off due to his international commitments last month, while the squad are due to fly out to Thailand on July 8 for the start of their pre-season tour. body check tags ::