Tevez is hoping to prove his fitness and get back into the Manchester City side following his infamous bust-up with Mancini.
But the City boss remains determined to sell the Argentine rebel in the summer and wants Higuain to fill his boots.
Mancini said: "Higuain is a top player, but we don't want to sell Aguero for nothing. It's impossible for us to sell him. He will stay here, but if Higuain wants to come here then we are happy."