The Sao Paulo outfit made a move for the Argentine ace in the summer but a deal was not agreed upon and he remained at Etihad Stadium.
Speculation regarding Tevez and his playing future has again been sparked after he allegedly refused to come off the bench during City’s recent Champions League clash with Bayern Munich but Corinthians have made it clear that they will not make another bid for the ex-Manchester United star in the near future.
"I'm starting to think about our new squad for 2012 and I've talked to our coach (Tite) about what we need - but Tevez was not mentioned.
"We are always interested in world class players like Carlos but you need to analyse if it's right for you at that time to try to sign him or not. We have not spoken to him or his agent."
He added: “As things stand, we have not considered going for Tevez.
"On Wednesday I spoke to our club president (Andres Sanchez) to see if he wanted me to make contact and start negotiations while I'm over in Europe but he said no, it's up to you to decide.
"Of course, that could change. It's nice to be over here to see the real situation of Tevez and speak to people about him.
"Then we can start to decide if it's right for us to try again.
"I was talking to Manchester City in July and we tried to buy him for 40million euros but the negotiations were not easy.
"We needed to arrange bank guarantees and other things. To organise all of that in two or three days (before the Brazilian transfer window closed) was very difficult. That's why we lost him."