"There isn't a player who would turn down this opportunity and negotiations are too far advanced to go back now."
Tevez knows West Ham fans won't share his enthusiasm for the move, but says he hopes keeping them in the Premier League will temper their anger.
He added: "I hope the fans understand. I had two very good offers from foreign clubs in January but I refused because I had unfinished business.
"It would have been easy to move on, but I couldn't leave the club and the fans in that predicament.
"It will be an emotional and special day whenever I return to play them."
