The Spanish La Liga giants are willing to pay Ole Gunnar Solskjaer's side the huge amount in order to land the 26-year-old former Juventus star to Santiago Bernabeu before the transfer window closes next month.
The players in danger of being axed are Divock Origi, Xherdan Shaqiri, and Alex Oxlade-Chamberlain. The trio have fallen down the pecking order at Anfield.
Ronaldo has only scored two goals in 12 appearances for the Red Devils this season. The 37-year-old has slipped down manager Erik ten Hag's pecking order, due to Anthony Martial and Marcus Rashford's good form.
English football has been further suspended until the end of April and the FA has agreed to extend theseason 'indefinitely' in order to complete the fixture list.
Reguilon looks set to leave the Santiago Bernabeu this summer, as Ferland Mendy and Marcelo are ahead of him in the pecking order under Zinedine Zidane.
However, this season, he has been a peripheral figure, making just two starts in the league after falling down the pecking order behind Luis Suarez and Joao Felix.
Chelsea boss, Frank Lampard is ready to spend £55 million for Fernandes in order to thwart Moyes' hopes of signing the Portuguese youngster this January. Chelsea want Fernandes to move to Stamford Bridge on loan for 18months.
He has played only 23 minutes so far this season and had offers to leave Old Trafford. However, no deal was reached and Maguire remained with United, despite slipping down the pecking order.
"But I think with all of these sacrifices - and I am uncomfortable using that word in such a context - everyone will be more than happy to go along with what it takes in order to get playing again as soon as possible in order to get theseason
Hakimi had drawn the interest of Chelsea in the past few days. He scored seven goals and registered eight assists for Inter Milan last season. The Morocco international joined Inter Milan from Real Madrid last year.
United still have not reached a decision on whether they will take the option to extend the pair's contracts by one more season, according to the Manchester Evening News.