Real Madrid have identified Manchester United talisman Wayne Rooney as their top transfer target for the forthcoming sumer transfer window, according to Spanish publication AS.
Following the failed attempt to regain the UEFA Champions League with the likes of Cristiano Ronaldo, Kaka, Karim Benzema and Xabi Alonso it is reported that Merengues president Florentino Perez has turned his focus to the United hit-man in a renewed effort to recapture European football's top prize.
Rooney has been in blistering form this season, finding the net 30 times in 37 appearances for the Red Devils with an incredible 18 goals coming from headers and is considered a serious contender to claim Ballon d'Or and FIFA Player of the Year honours for 2010.
It is suggested that there has already been informal contacts between the two clubs with a figure of at least �70 million required to tempt United to part with Rooney.
His current deal at Old Trafford expires in 2012 but reports in the English press suggest talks on a five year extension are already underway.
Rooney has already won everything the English game has to offer, with the exception of the FA Cup, but as yet it is not known whether the 24-year-old would be tempted to follow in the footsteps of David Beckham, Steve McManaman and Michael Owen by making a switch to Spain.
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