With the impasse over Tevez's future no nearer to being resolved, the striker's long-time advisor Kia Joorabchian has spoken with AC Milan about a possible move for the player.
The Serie A giants, who have confirmed their place in the Champions League knockout round despite losing to Barcelona in the San Siro, are one of the few clubs in the world who could afford Tevez.
Given City manager Roberto Mancini has twice stated publicly that, as far as he is concerned, the player has no future with the Blues, it would hardly be a surprise that Joorabchian was discussing Tevez with potential suitors.
Indeed, the Premier League leaders are relaxed about that situation, acknowledging such goings on are hardly exclusive to Tevez.
However, they have privately pointed out there is no way the fee for Tevez will be slashed purely to get him out.
In the summer, a deal of around 44million euros (£38m), including add-ons, was agreed between City and Tevez's former club Corinthians, only to collapse due to the Brazilian outfit's inability to come up with a payment schedule that suited the Blues hierarchy.
It is not known whether Milan would need to come up with a similar figure to get Tevez to Italy.
However, they will have to find a sizeable sum just to get round the negotiating table.
On the face of it, a move to Milan would be ideal for Tevez.
He has made no secret of the fact he would prefer to live somewhere more suited to his wife and two children and Italy fits the bill, while professionally it could not be regarded as a backward step even if Milan do not have City's financial clout.
Their status as seven-time European Cup winners mean Milan have a history only Real Madrid can trump, and after being cast in the shadow of local rivals Inter since Mancini's days at the club, the Rossoneri are now beginning to punch their weight again, winning the Italian title under Masimilliano Allegri last term.
They have not been scared of spending big money either, securing Zlatan Ibrahimovic's services from Barcelona for 24m euros (£20m) and Robinho, who they signed from City for £15m, although both sums were much less than they had previously been bought for.
However, losing to Barcelona was yet another reminder they remain slightly short of top class and, now condemned to a second seeding which could land them with a very awkward last-16 tie when the draw is made in Switzerland next month, Tevez may give them the additional touch of quality they require.
Credits to: espnstar.com
