Ten Hag has verbally agreed to succeed Ralf Rangnick at the end of the season and has signed a four-year contract.
However, he has already informed United’s management that Ronaldo is available for sale.
According to the Daily Star, Ten Hag believes Ronaldo’s age and wealth are incompatible with his long-term goals.
That means Ronaldo can depart less than a year after completing a sensational comeback at Old Trafford.
Given the fans’ adoration for Ronaldo, who has also led the league in scoring with 18 goals this season, Ten Hag’s approach is risky.
PSG and Roma have both been linked with a transfer for CR7, who met with his agent Jorge Mendes last month to discuss his future plans.
Ronaldo was rumored to be considering a move if United failed to qualify for the Champions League.
With the gap between the top four teams widening, Ten Hag looks to have taken matters into his own hands by allowing Ronaldo to leave.
Since it was announced that Ten Hag will take over, a number of players have been linked with a move to United.
Antony, who presently plays for Ajax under the Dutchman, is rumored to be at the top of a shortlist of contenders.
Darwin Nunez of Benfica is another target after scoring 32 goals this season, but the Uruguayan is only interested in joining a team that can guarantee him Champions League play.
United are also interested in Christopher Nkunku of RB Leipzig and Richarlison of Everton to replace Ronaldo’s goals.
But it’s unclear whether they’ll fit into Ten Hag’s long-term plans and whether he’ll give the pair the green light to close agreements.