THE bet's on.

But Cristiano Ronaldo is not accepting it.

The winger has given up the possible chance to make it a hat-trick of winning wagers with Manchester United manager Sir Alex Ferguson.

The Portuguese star emerged triumphant on the personal wagers in the past two seasons by easily eclipsing the 15- and 20-goal totals set by Ferguson and landing £400 ($1,240) in the process.

However, sick of always finishing a loser, the wily Scot decided to up the ante this time around.

He presented Ronaldo with a massive 35 goals to aim for. The 22-year-old politely declined.

'I won't be having a bet with Ronaldo this season because he has refused my offer,' laughed Ferguson.

'I told him that I would be asking for 35 goals from him this year, but he said no, so there will be no betting this season.'

Ronaldo had his best season so far in 2006/07.

He won a whopping 15 individual and team awards, in addition to the Premier League title.

In the process, he scored 22 goals.

But 35 goals may be asking too much of the winger. - Wire Services.