Tevez still wants out of City after seeing a move to Corinthians collapse this week.
And LA Galaxy star Beckham believes losing the talismanic forward will be a bitter blow to City's title hopes but has little concern about how he will be replaced by the Arab millions at the club's disposal.
"Tevez was a really strong player for them last season, so if they lose him it will be disappointing," he said. "But they've got a lot behind them as an organisation, so they can afford to bring world class players in. If they continue to do that I'm sure they'll be strengthened."