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Real Madrid are planning to enter the race to sign Wayne Rooney this summer after identifying the Manchester United forward as more attainable than their first-choice target Sergio Agüero.
Although United remain determined to resist all offers for Rooney, preferring to hold the 28-year-old to the remaining 18 months on his Old Trafford contract, Real believe that the England forward can be prised away from the Premier League champions at the end of the season.
Rooney's failure to commit his future to United and the prospect of playing again with Cristiano Ronaldo at the Bernabéu Stadium has given Real confidence that a deal can be struck for the player.
Manchester City forward Agüero remains Real's No 1 target, having been courted by the club since his prolific spell with Madrid neighbours Atlético, but neither City nor the Argentine have offered any encouragement that a deal can be done.
Agüero's decision to commit himself to a new contract at the Etihad Stadium last May, tying him to the club until June 2017, forced Real to abort plans to move for the player last summer and although their interest is ongoing, City's financial power and emergence as a genuine European power has forced Real to consider other options.
Rooney, Luis Suárez and Monaco forward Radamel Falcao are all regarded as potential acquisitions, with Real failing to bolster their striking department at the end of last season, but the United forward's contract stand-off at Old Trafford is regarded by Real president Florentino Pérez as the key to agreeing a deal for a player whose reputation remains high in Spain.
Suárez's decision to commit to a 4½-year contract at Liverpool last month has complicated Real's interest in the Uruguayan, who would become even more difficult to sign if the Anfield club regain Champions League status this season.
While Real pursued Falcao last summer, prior to his £51 million transfer from Atlético to Monaco, the financial cost of luring the unsettled Colombian back to Madrid would dwarf the potential £25 million required to sign Rooney.
With the French striker Karim Benzema the only recognised centre-forward in the Real squad, the club are determined to bolster their firepower by adding a proven goalscorer. And Rooney's ability to play as a lone striker, as well as in the position behind a centre-forward, has reignited Pérez's long-standing admiration of the player.
United are expected to open contract negotiations with Rooney and his advisers following the closure of the transfer window in an effort to resolve his future before he departs for the World Cup in Brazil with England at the end of the season.
But with David Moyes's team in seventh position in the Premier League, six points adrift of Champions League qualification, it is understood that Rooney is prepared to assess his options in the summer rather than commit to staying at Old Trafford.
Should the former Everton player reject the chance to sign a deal, United have made it clear that they are prepared to allow Rooney to run down his contract and risk him leaving the club on a free transfer in the summer of 2015.
Chelsea are expected to make a third bid for Rooney this summer, after having two offers rejected last July and August, but a sale to a domestic rival has been ruled out by United.
If Madrid reunite arguably the greatest partnership in the football history ie Ronaldo & Rooney, then at least next five lol liga and CL titles are theirs.