Corinthians say Manchester City gaffed not selling them Carlos Tevez in August.
Corinthians failed in a £40m bid for the 27-year-old in July when City became dissatisfied with negotiations and the payment structure.
The Brazilian club's new president Roberto de Andrade admits his club will again try to sign Tevez later this month, but risked upsetting City by adding: "City's great mistake was that they did not accept (our £40m bid), they missed out on a great opportunity.
"Today, they will not be able to get half of what was offered back then.
"We are interested in Tevez because he is a great player. We will contact City this month, our wish is that they let him go on loan."