Manchester United boss Sir Alex Ferguson still hopes to convince Carlos Tevez to stay at Old Trafford.
The Guardian says Tevez, also a target for Manchester City, Chelsea - who do not believe they will land him - and Liverpool, is 25 and United's initial reluctance to pay the £25.5m fee wanted by the investors who own his economic rights partly derived from a concern about what he might be worth to them towards the end of a five-year contract.
United chief David Gill has already publicly stated that he thinks Tevez's valuation is a "bit toppy."