Hammers co-chairman David Sullivan has revealed that he has spoken to the Argentine about a sensational comeback to East London.
"We tried to get Tevez but he wanted £250,000 a week. In his last year at Juventus, he was great. But 250 grand a week?," Sullivan told the Daily Mirror of the 32-year-old former Manchester City and Juventus striker.
"He'll probably stay where he is now, but he doesn't pay a lot of tax down there.
"All this business 'I love West Ham.' Well, it's 'I love West Ham if they give me 250 grand a week.' So how much love is that for West Ham?
"I actually offered him 150 grand a week to come back, plus bonuses.
"I thought that was an incredible offer for someone who loves West Ham. It wasn't a publicity stunt, I saw him being our No.1 striker.
"I was hoping he would reproduce what he did at Juventus a year ago. He was a fantastic player. But where do you draw the line with what you are prepared to pay?"