Carlos Tevez is digging in his heels at Manchester City.

The Daily Star says the rebel striker was told last week he would be allowed to rejoin the Blues' first-team squad if he apologises to Mancini and his team-mates.

But Carlos Tevez has rejected Mancini's offer and, to make matters worse, is set to appeal against his latest fine from the Premier League leaders.

Tevez was told to cough up £400,000 last month after a club investigation found him guilty of refusing to warm up during his side's recent Champions League defeat at Bayern Munich.

He has spent the last few weeks training on his own and is determined to leave in the next transfer window.

Manchester City are resigned to selling Tevez cheaply and will accept a bid of around £20m for the disgraced forward so they can get him off the payroll.