The Qatari-backed club are hoping to take advantage of the Portuguese superstar's previous hints that he is unhappy at Real Madrid with a mammoth transfer offer
The French club's Qatari owners believe that they can convince the Portuguese forward to move to the Parc des Princes next summer and are also keen on his team-mate, French defender Raphael Varane.

While Madrid will resist any move for Ronaldo and hope that the 27-year-old will commit to a new contract, PSG are willing to shatter the current £80m world-record deal paid to Manchester United to sign the same player in 2009.

The prohibitive tax rate in France would be an obstacle to any move and the Qatar Investment Authority would have to pay Ronaldo a salary worth more than £400,000-a-week to complete a move.

Carlo Ancelotti, the PSG manager, hopes that the Portugal international will be tempted by the idea of moving to Paris after suggesting that he is unhappy with his current situation at Madrid.

Ronaldo is top of the shortlist with Lionel Messi for this year's Ballon d'Or, having scored a remarkable 165 goals in 163 appearances for the La Liga champions.

HE'LL ALWAYS HAVE PARIS
10/3 Cristiano Ronaldo is 10/3 with PaddyPower to win the Ballon d'Or PSG's billionaire owners have made their mark on the transfer market since buying the club in 2011, signing the likes of Zlatan Ibrahimovic, Thiago Silva, Javier Pastore and Lucas Moura.

They are understood to have told potential new signings - which include Manchester City striker Mario Balotelli - of their intention to make a bid for Ronaldo, although no formal contact has been made at this stage.

PSG are showing few signs of a willingness to comply with Uefa's Financial Fair Play rules but are also considering moving to the 80,000-seater Stade de France stadium in the French capital as their global superstars attract swelling crowds.

Ronaldo's future may well be intertwined with that of Madrid coach Jose Mourinho, with whom he shares agent Jorge Mendes.

Goal.com revealed in March that Premier League champions City have been in contact with Ronaldo's camp over a potential move and continue to monitor the situation.source: