Sergio Ramos
Sergio Ramos has been heavily linked to Old Trafford in recent weeksGetty

Manchester United will make a final offer of €60m (£41.8m, $65.3m) for Real Madrid defender Sergio Ramos but are not willing to stretch beyond that figure, according to Spanish newspaper AS.

After ten years at the Santiago Bernabeu, Ramos, 29, is now prepared to leave the club after talks over a new contract broke down at the end of the 2014-15 season.

Reports suggest Real are reluctant to meet the Spain international's demands of a wage increase from €6m per season to €10m, but United are more than capable of doing so and are prepared to offer him a deal worth €11m per season, a salary close to that of club captain Wayne Rooney.

AS claims Real are still unwilling to even contemplate an offer that falls below their €90m valuation but United will tempt them with €60m, or walk away from the deal and pursue other options.

As a result of the contract impasse, Ramos and Real Madrid president Florentino Perez now share a strained relationship, with manager Rafa Benitez forced to act as a mediator to ensure the defender has any chance of remaining at the club, according to Marca.

But Perez is still adamant the World Cup winner will not be leaving the club.

"The players who are under contract and leave, it is because they want to," Perez told reporters.

"Then there are players who are under contract and leave, and others who the club don't want to leave. Those players will not depart."

United's latest offer does not involve David de Gea in any way, AS claims, amid suggestions Real may now wait until the summer of 2016 when the Spaniard's contract at Old Trafford expires.

Marca reports Real are now ready to wait 12 months and get their man on a free transfer next summer rather than pay the £35m United want. They will use Keylor Navas as their no. 1 until then.