The 23-year-old, who was a guest of fellow Argentine Gabriel Heinze at United's end of season party, is under contract to West Ham for another three years, but it is uncertain if the London club will actually receive a fee if Tevez leaves.
It is thought that the terms of his controversial move from Corinthians last season included a clause that gives the majority of any transfer fee to Joorabchian rather than the club.
If Tevez does sign on, it is likely to signal the end of Alan Smith's spell at Old Trafford, with Everton, Aston Villa and Middlesbrough keen on the England striker.