The Argentina international, who has spent the last two seasons on loan with Manchester United, has emerged as a transfer target for a quartet of Premier League clubs.
United have first option to sign the striker, whose registration is owned by a company rather than another club, but Tevez has indicated he is not happy at Old Trafford after seeing his starting options restricted this season.
That has caused a scramble for his services with Liverpool, Manchester City and Chelsea all credited with an interest in the former West Ham favourite.
However, Sky Sports News sources have been informed that a move to Anfield is not an option for Tevez.
That leaves the Red Devils, their local rivals City and London outfit Chelsea battling it out to secure the energetic forward's signature for next season.