United, who have already paid around £10 million in fees during the player's two year loan at the club, have been trying to negotiate a reduced fee for the player, but with City more than willing to pay the asking price, that appears unlikely to bear fruit.
Related ArticlesReal up stakes for AlonsoFabregas: Arsenal need AlonsoHargreaves could miss season startLet Ronaldo leave Manchester UnitedUnited hope to take 'last chance' to sign Tevez'Ronaldo the new Beckham'City would also be able to offer Tevez vastly inflated wages and the Argentine's sense of frustration with United, with whose fans he enjoys an excellent relationship, may make the controversial move across the city more feasible.
Real and Chelsea remain in contention but the London club's pursuit of other high profile attacking options, such as AC Milan playmaker Kaka, means Tevez's chances of being a regular starter at Stamford Bridge, a key consideration after being relegated to the Old Trafford bench for much of the season, appear limited.
Kia Joorabchian, who leads a consortium that holds Tevez's economic rights, is confident both clubs would match the figure demanded and therefore is in a strong bargaining position with both Liverpool and United.
United, though reluctant to let Tevez go, especially to one of their Premier League rivals, appear to have reasoned the money saved would be better spent strengthening a midfield that was so comprehensively outclassed by Barcelona in the Champions League final.
The dominance of Andres Iniesta and Xavi Hernandez may in part be explained by the news that United midfielder Michael Carrick was playing with a broken toe.
It remains unclear whether the injury predated the final or was picked up during the match in Rome but may go some way to explain a poor showing by the former West Ham midfielder, who would have been in a considerable amount of pain.