The Times says Tevez's future is expected to be resolved within the week, with the Argentina forward close to an agreement with Manchester United or Inter Milan.
While a move to United could be appealing for Tevez, his manager Kia Joorabchian has turned down an offer for Tevez from Inter worth about £30 million. The businessman might expect that Tevez would fetch £40 million when it is considered that Andriy Shevchenko, at 29, was sold to Chelsea by AC Milan for £31 million last summer.
Tevez, at 23, has yet to reach his peak and is more proven than Wayne Rooney when United paid Everton £23 million - rising to a possible £31 million - for him.