Bayern Munich director Oliver Kahn has re-iterated the club's stance on a move for Cristiano Ronaldo by stating the Manchester United forward does not match the German giants' 'philosophy'.
Ronaldo has informed United he wishes to leave, with the 37-year-old believed to want Champions League football next season.
Former Bayern Munich midfielder Lothar Matthaus said it would be 'sexy' if Ronaldo moved to the German club this summer.
Bayern Munich director Oliver Kahn (R) has ruled out signing wantaway Cristiano Ronaldo (L)
But Kahn told Kicker: 'As much as I appreciate Cristiano Ronaldo as one of the greatest [footballers ever], a transfer would not fit into our philosophy,'
Manchester United have reportedly decided that they are willing to sell Ronaldo during the summer transfer window.