The Sunday Telegraph says City were looking for a fee in excess of £40 million in the summer but they will take a pragmatic approach in January and would consider bids of £25 million plus add-ons.
Brazilian club Corinthians, whose efforts to sign Tévez in the summer in a £40 million deal collapsed when they could not provide bank guarantees, are hoping to buy him on the cheap - for as little as £15 million - but Manchester City are refusing to countenance a sale at that price. It is hoped that clubs in Italy or even Russia will offer a better solution.
There has been speculation that Tévez would be able to break his contract under Fifa rules if he was prevented from playing and that this could see him recalled. A swift sale in January would make this irrelevant and City are certainly determined to ensure he is sold.