The Independent says the Eastlands board will be unwilling to let Tevez go for much less than £50m.
That price will limit the player's options. Spain seems to offer his best prospect. Although Inter are understood to have a long-standing interest, president Massimo Moratti has said that he has "a good team".
Roma, where a new ownership consortium led by Thomas R DiBenedetto has brought wealth , and Juventus are other potential buyers, although neither side will be playing Champions League football next season.