Tevez is set to sign for United this weekend in a two-year 'loan' arrangement which will earn Joorabchian £10 million. The Premiership champs can sign the Argie outright for £20 million at the end of the two-year period.

Meanwhile, such is West Ham's new spending power that the Daily Express says Magnusson would have happily paid out the £35m to have kept Tevez, knowing full well the money would have gone straight to MSI and Just Sport.

But the Argentine, naturally, chose the understandable option of Champions League football at the elite end of the market with Manchester United rather than life without European action in the East End of London.