Carlos Tevez has declared he is leaving Manchester United at the end of the season.

The Argentina striker, who has been hugely popular with the fans at Old Trafford since arriving in the summer of 2007, said last night: "It is goodbye. I respect the fans and it has been a great two years. In the last year my participation on the pitch has been less but that has been the choice of the coach, not my choice. I have given everything I can to the shirt of Manchester and I am grateful to the fans. But I'm leaving and I do so with my head held high. Manchester United will always be part of my history.

"To be honest, I don't think I will be a Manchester United player next season. It makes me sad because I don't feel I deserve to be in the position that United have not made me an offer. My time is over and I have to concentrate on my future, my family's future and so I think at the end of this season I will move to another club."

The Sunday Times says his advisor Kia Joorabchian claims that an offer of more than £40m has been made for the player, but it is from a foreign club and Tevez wants to stay in the Premier League which he sees as the best in the world and the one that best suits his style.