Cristiano Ronaldo will not be sold by Manchester United according to club chief executive David Gill.  Manchester United´s betting odds to win the FA Cup are 7/2.  Spanish giants Real Madrid are rumoured to be interested in the Portuguese winger, but Gill vowed: "We have no interest or appetite in selling Cristiano for whatever amount of money offered.

"It has never been discussed. Everything about him is Manchester United, he's like George Best and Eric Cantona."

Spelling out Cristiano Ronaldo's huge worth to the club Gill added: "You simply can't sell players like that. We've never sold a player that Sir Alex Ferguson wanted to keep. We don't need to. There's no financial requirement."

Last year the club made massive profits of £59.6million for the 12 months to June 2007. Nearly a 100% increase on the previous year.  Turnover rose to £245million and with sales from Nike merchandise and MUTV to add to those figures United can lay claim to being the richest club in the world.

Sir Alex Ferguson would not have had the money to buy Nani, Anderson, Owen Hargreaves and Carlos Tevez had it not been for the Glazers.

Added Gill: "There is a new structure in place now and decisions can be made pretty quickly. I was on the telephone in Portugal to Joel Glazer over Nani and Anderson. He said just do it.

"It wasn't a long, drawn-out affair. Tevez and Hargreaves were, but for different reasons.

"The family understand the requirement to have a successful team, playing in the Manchester United way, and they have backed the manager with funds."