A first offer for Manchester City rebel Carlos Tevez has already arrived - from Ireland.

Irish League club Limavady United have offered to take Tevez on loan.

Limavady, through vice-chairman David Brewster, sent a letter to City reading: "Pursuant to the well publicised comments of your Manager yesterday evening to the effect that Carlos Tevez would not be permitted to play for your club again, may I on behalf of Limavady United FC indicate our willingness to assist you with a difficult problem.

"We would be perfectly willing to take Mr. Tevez on loan for the remainder of the season or until transfer, thereby permitting him to play football but without the risk of being cup tied for the Champions League.

"Limavady United play in the championship in Northern Ireland and our Manager would be happy to accommodate Mr. Tevez within his squad. Naturally, our club would not be in a position to discharge Mr. Tevez's wages but I am sure you can see the advantages of keeping him match fit prior to any possible sale.

"If we can be of any assistance please do not hesitate to contact the writer. We look forward to your early reply to permit us to complete the necessary paperwork with the Irish Football Association if the matter is to proceed."