The Portugal international is widely reported to be pushing for an exit from Manchester United just one year after re-joining the club from Juventus due to his desire to continue playing in the Champions League, where he is the competitions all-time leading scorer.
Suitors for Ronaldo's services are not forthcoming, however, with Atletico Madrid stating a move was "practically impossible" despite being linked to his services – and Bayern have now also ruled out a transfer.
While the German giant has a spot in its attack to fill following Robert Lewandowski's move to Barcelona, Ronaldo is not the man they're after with Kahn saying he "doesn't fit" the club's ethos.
"We discussed this topic. otherwise we wouldn't be doing our job properly," the former goalkeeper said.
"Personally, I think Cristiano Ronaldo is one of the greatest-ever footballers.
"But we came to the conclusion that, despite the esteem that we hold him in, he wouldn't have fitted our philosophy at the moment."
Ronaldo returned to training with United on Tuesday having missed the club's pre-season tour of Asia and Australia due to family reasons and it's reported he will hold talks with the club regarding his future.
The veteran forward was a shining light for United in an otherwise disappointing campaign in the 2021-22 season, finishing as the club's highest Premier League scorer with 18 goals - with only Tottenham's Son Heung-Min and Liverpool's Mohamed Salah netting more (both 23).