CRISTIANO Ronaldo is fed up at Real Madrid and wants out of Spain because he is being hounded by the taxman. He is on his way back to Manchester United.

And, according to Real Madrid, it will cost any club wishing to buy the 32-year-old superstar £350 million in transfer fee and wages.

Waiting in the wings to see how this develops are Paris St. Germain, another club loaded down with riches they can’t spend fast enough.

Believe any of those headlines and you will see why newspapers call this the silly season.

One report suggests that Ronaldo chatted with Sir Alex Ferguson as long as six weeks ago but, surprisingly silent on any suggested move back to Old Trafford is the man who would have to share the ego platform with the player, Jose Mourinho.

He was far too busy telling a Portuguese newspaper how little he rated Chris Smalling. Expect a move away from United for Smalling any day soon. Like I said … it’s the silly season.

IT was predictable enough – last week’s personal love-in with sporting England was not built to last.

Fresh from a so-so 2-2 draw with Scotland, Gareth Southgate’s side reverted to the type created by just about every other England manager and were beaten 3-3 by the ten men of France in Paris.

The Under-20s' form in winning their World Cup failed to rub off on the “older” generation – the Under 21s – who began their bid for a Euro title by struggling to a shotless goalless draw with Sweden ahead of last night’s game with Slovakia.

Our cricketers, red hot favourites for the Champions Trophy, were thumped by Pakistan in the semi-finals while there was even worse news in Rugby Union’s Under 20 World Final where England were beaten 64-17 by the junior All Blacks. Let’s hope that’s not an omen for Saturday and the Lions.

It was left to Eddie Jones and his England team in Argentina to restore the balance by beating the Pumas 35-25 to clinch the two-match Test series. And in the women’s game England beat New Zealand in Rotorua. So - not all bad news.

MAKE a list of golf’s Major winners down the years and it is unlikely that the name of Australian Steve Elkington will appear anywhere in the top half.

So perhaps the 1995 USPGA champion was feeling slightly forgotten when he began his Twitter spat with Rory McIlroy suggesting that the Irishman was bored with golf now that he had banked £100 million ad there was no Tiger Woods around.

McIlroy snapped back by telling the world he had banked 200 million and listed his achievements.

“Not bad for a bored 28-year-old … plenty more where that came from,” he tweeted.

Rory’s timing could have been better – he failed to make the cut in the US Open – but Isn’t it amazing what some people can get worked up about?

FORGOTTEN Men hogged a few headlines over the weekend. One of them was Ryan Giggs who is still looking to break in to management.

Giggs learned that Southampton, after sacking the manager who took them to a League Cup final and a highest-ever eighth place in the Premier League, are not interested. They are, surprise, surprise, looking overseas for the next man to take charge at St. Mary’s. Goodness what Saints fans are hoping the new boss will have to achieve to keep his job.

Also on the unwanted list are three of Manchester City’s high earners, including goalkeeper Joe Hart.

Hart, Samir Nasri and Wilfried Bony are costing City’s paymasters about £400,000 a week and as none of them is on Pep Guardiola’s first choices that is one heck of a pay packet even for the men from Abi Dhabi.