Tuttosport says 11 years after he crossed Manchester to join rivals City, Tevez has been identified as a possible January addition to cover crocked striker Marcus Rashford.
Tevez is 35 now and in his third spell at home town club Boca Juniors, but is out of contract in June.
There is a suggestion that like his last spell at United, Tevez could be brought in on loan until the end of the season.
He is not thought to be part of the plans of the new hierarchy at Boca and is therefore available for a temporary switch this month.
In his previous spell at Old Trafford between 2007 and 2009 Tevez scored 34 times, winning two Premier League titles and the Champions League.