The 26-year-old forward recently slapped the club with a written transfer request, explaining that his "relationship with certain executives and individuals at the club has broken down and is now beyond repair".
However, the club turned away the player's plea to leave the Eastlands outfit, whilst pointing a finger at the Argentine's agent, Kia Joorabchian, for the saga.
Recently, there were reports suggesting that the former Boca Juniors man could quit football completely, and The Mirror claims that such a situation would see City taking Tevez and his representative to court over £50m.
It is believed that £50m is the sum that the club would stand to lose over the remaining three-and-a-half years of player's contract, if he should decide to hang up his boots.
However, it has been reported that the club would prefer that Tevez remain until the end of the season at Eastlands to re-evaluate his decision.
[video]Transfer Analysis: Carlos Tevez Ready To Leave Manchester City Because He Has New Club Already Lined Up In January Unhappy Argentine seeks yet another new phase in his career By Wayne Veysey Dec 15, 2010 3:15:00 PM[/video]
As the ultimate football mercenary who has made as much of a career falling out with his employers as banging in the goals for them, Carlos Tevez does not find himself in an unfamiliar position. The Argentinian provocateur, described by his representative Kia Joorabchian today as "strong-minded" with "strong opinions" and "no-one's puppet", has always got one eye on the fire exit even while lounged in the biggest and most comfortable suite in the building.
While his master's voice played down the possibility of Tevez going on strike or refusing to play for Manchester City, insisting such rumours are "rubbish", he is unlikely to be wearing the sky blue shirt for much longer. Goal.com UK understands that the player has already lined up a move to a new club and is hopeful of it being completed in January. Although the identity of the sixth major club in Tevez's career is top-secret and known only to close allies of the player and a handful of senior executives, a source close to the situation said all parties are confident it will be pushed through in the New Year.
"Tevez has got a new club and will move in January once everything has been sorted out as he doesn't want to wait until the summer," a source close to the situation told Goal.com UK. "As far as he is concerned, he doesn't want to play for City again."
The source refused to divulge whether Tevez is headed for Spain, long believed to be his preferred destination because of language and culture issues, irrespective of his complaints of a homesickness curse that needs liberating.
Show me the exit door | Tevez is in fine form but has handed in a transfer request
Unless the player is prepared to accept a huge drop in wages that can earn him up to £230,000-a-week including bonuses and image rights, it is hard to see his future being at anywhere than a handful of clubs who can afford the cost of the fee and salary. Barcelona's financial troubles and superbly honed system that already has a magnificent striker at its apex, David Villa, would appear to rule them out, which effectively leaves Real Madrid, Chelsea, Inter and, at a push, Juventus or Bayern Munich.
Real are the strong favourite in the eyes of most people. Manager Jose Mourinho is known to be a big admirer of Tevez and has begun to put increasing pressure on the Real board in recent weeks to bolster his centre-forward ranks which, following the back injury sustained by Gonzalo Higuain, leaves Karim Benzema as the only recognised striker in the first-team squad.
President Florentino Perez is on record as saying top players don't become available in January but Tevez's desperation to tunnel his way out of Manchester puts a different complexion on the forthcoming window. Even so, Tevez's new employers must be prepared to pay at least two-thirds of the £47 million fee paid by City in the summer of 2009.
Although Joorabchian has spoken publicly for the first time since Tevez handed in a transfer request eight days ago, he has still to adequately explain the precise reasons for the player's disillusionment.
The striker's handling by Roberto Mancini, his relationship with the City chief executive Garry Cook and the football administrator Brian Marwood, have all been cited as factors but his adviser merely alluded to broken promises from the City hierarchy. "We can't say what they are because they are confidential," said Joorabchian, while also having a few digs at Cook for having "an inflated opinion of himself" and allowing the power of his job at Eastlands to go "to his head". Goal.com UK understands that Tevez's misgivings centre on his unhappiness with the intensity and frequency of Mancini's staggered training sessions and the Italian's tactics, which the player views as unnecessarily defensive.
The Argentinian has not been won over by City's improved league position, being handed the captain's armband or the most prolific form of his career. He has followed up his 29-goal debut campaign in the blue half of Manchester by scoring a further 10 goals – all in the Premier League – this season.
If we use the past as a barometer for the future, the likelihood is that Tevez will leave, claiming he loves the supporters and always will, as soon as City get an offer that they believe represents the true value of the player. If they don't, they are the only club in world football who can afford to allow him to rot.
This is the biggest test yet of player power. Has the rebel who doesn't seem to have a cause taken on more than he can chew?
Carlito's Way...Tevez doesn't stick around for long
Boca Juniors (2001 - 2004)
Tevez forces his way out of the club after falling out with manager and moaning about press intrusion in Argentina. Time at club: Three years
Corinthians (2005 - 2006)
Tevez goes on strike to engineer move after arguments with team-mates, head coach and club president. Time at club: 18 months West Ham (2006 - 2007)
Tevez falls out with manager and players, threatens to go on strike after being substituted in one game. Time at club: One year
Manchester United (2007-2009)
Tevez complains of being tired and overplayed in his first season and underplayed and unused in his second. Time at club: Two years
Manchester City (2009 - 2010)
Tevez complains of being tired, homesick and resentful of club's executives and hands in a transfer request five days before Man City go level on points at the top of the Premier League. Time at club: 18 months?
6.5 Hardly involved in the first half but stayed alert to make an important diving stop to keep out a driven effort by Nasri.
Rafael Da Silva 460 108
6.5 A defender who seems to love attacking and linked up well with Nani as he made some driving runs. Tenacious defending and learning from experiencing this kind of big occasion.
Rio Ferdinand 489 80
7.5 Classy performance from the England captain as he handled Chamakh with ease and managed to leave his mark on Sagna with a towering header that encapsulated his display.
Nemanja Vidic 815 57
8.0 The United captain showed why he is so important with an absolutely vital block to deny Chamakh a tap in from six yards when the game was finely poised. Another imposing performance.
Patrice Evra 391 80
7.0 Played with energy and verve, handling the dangerous Nasri as well as anyone this season and also bombing on at every opportunity.
Nani 379 115
7.0 Started brightly as he skipped past Clichy and was one of the hosts' main threat in the first half as he blasted a whisker wide of the post before creating Park's opener. Infuriated Rooney after the break as he went for glory and blasted over the crossbar.
Darren Fletcher 336 123
6.5 Typically boisterous display from the Scot as he competed for every ball and never stopped running. Like a wasp in the central midfield and it seemed to irritate the Arsenal players as he denied them time and space.
Anderson
Top of the Match 805 186
8.0 Excellent all-action performance from the Brazilian. Full of pace and power in a box to box role and involved in countless moves. Perhaps lacking subtlety with final delivery and denied a goal when he shot straight at Szczesny.
Michael Carrick 320 181
7.0 Very impressive in the 'quarterback' role with excellent interceptions and quick and accurate passing. Dallied on the ball once in the first half but otherwise an efficient performance.
Ji-Sung Park 585 69
7.0 Scored crucial opener goal with a clever header looped into the net after he drifted into the penalty area. The South Korean had started quietly but worked hard at both ends of the pitch throughout.
Wayne Rooney 417 360
7.0 Awful penalty blasted over the bar and you have to wonder what it will do to his confidence. First real involvement was a lovely touch, turn and shot from 25 yards which suggested he is feeling far better about his own game. Clever movement as the lone frontman and a cute pass nearly created an equaliser for Anderson before nearly atoning for penalty miss with a lob.
• Substitutions Ryan Giggs 264 68
N/A Replaced Anderson five minutes from time to see out the game.
6.5 Seemed to be slightly off his line for Park's goal but the young Pole was otherwise solid and stayed big to make a great stop to deny Anderson before clawing away a Rooney lob.
Bacary Sagna 103 195
6.5 Seemed to dive in too hastily on occasions but overall the best of the United back four and also tried to get forward.
Laurent Koscielny 80 235
6.0 Largely responsible for man-marking Rooney and too often made the wrong decision while looking uncomfortable in the air.
Sébastien Squillaci 64 207
6.0 The Frenchman made some good interceptions but was sometimes caught out by runs from midfield.
Gael Clichy 96 283
5.5 Difficult start for the left-back as he hauled down Nani with his first involvement in the game but responded with good good performance against the Portuguese winger. Perhaps a touch unlucky that he slipped in the build-up to the penalty award but it was a clear handball.
Samir Nasri 160 176
6.5 Arsenal's star man this season was desperately disappointing in the first half as the Gunners struggled to get a foothold in the game but improved after the break and was at the hub of much of the visitors' attacking play. Only sight of goal was driven effort from the edge of the box saved by Van der Sar.
Alexandre Song Bilong 84 203
6.0 The Cameroonian appeared determined to pick up a booking and it finally arrived following a cynical challenge on Evra. Certainly made sure Arsenal were not bullied in midfield.
Tomas Rosicky 80 202
5.5 Captain for the night but the Czech never really put his mark on the occasion despite some neat passing in the first half. Lacked the killer ball in the final third. Replaced by club captain Fabregas in the 64th minute.
Jack Wilshere 110 182
6.0 Tidy on the ball as ever and showed a spiky side to his game with some tough challenges but struggled to impose himself and was substituted in the 64th minute.
Andrey Arshavin 87 229
6.0 Dangerous early cross onto the head of Chamakh but another one who offered too little and demonstrated his frustration as he was booked for a hot-headed challenge on Fletcher. Replaced by Walcott 13 minutes from time.
Marouane Chamakh
Flop of the Match 169 348
5.5 Got in front of Vidic to win header from 12 yards that went straight at Van der Sar and then disappeared. Did not do enough to trouble the United defenders and was lucky not to concede a penalty for a handball in the area.
• Substitutions Cesc Fàbregas 93 232
6.0 Returned from injury in the 64th minute but did not have enough time to pick holes in the United defence and looked slightly off the pace.
Robin Van Persie 106 202
5.5 Replaced Wilshere and looked eager to impress without ever getting a clear eye on goal. Added another body up front to concern United.
Theo Walcott 137 173
6.0 Replaced Arshavin 13 minutes from time and pace seemed to cause problems.
Real Madrid mastermind Jose Mourinho has urged club officials to increase efforts to land Manchester United forward Javier Hernandez in January, according to Mexican website Record.com.mx.
Despite Karim Benzema beginning to find his feet for los Blancos since the injury of Gonzalo Higuain, Mourinho is looking to further bolster his options in that department.
Real Madrid will however have to do a lot of persuading to force Sir Alex Ferguson to part with his highly rated 22-year-old Mexican international, Manchester United having only signed the tricky forward just before the World Cup in the summer.
Other targets that have been touted around the media for a New Year swoop include Wolfsburg's Edin Dzeko and Athletic Bilbao's Fernando Llorente.