Corinthians are not ready to make another move for Manchester City striker Carlos Tevez, general manager Edu said on Friday.
Argentina international Tevez was the subject of a £35 million bid from the Brazilian club in July but they ran out of time to seal the deal.
Since then, the 27-year-old has made only two starts for City and was last week suspended by the Premier League side following his alleged refusal to come on as a substitute in their Champions League defeat at Bayern Munich.
"At the moment there are no plans to try and sign him again," Edu told the BBC.
"I'm starting to think about our new squad for 2012 and I've talked to our coach about what we need - but Tevez was not mentioned.
"We are always interested in world class players like Carlos but you need to analyse if it's right for you at that time to try to sign him or not. We have not spoken to him or his agent."
Edu attended the Leaders in Football conference in London this week, where Tevez's advisor Kia Joorabchian on Wednesday insisted the striker did not refuse to play for City in Munich.
"It is very strange for me to hear that he refused to come on," said Edu.
"Every player knows that sometimes you have to be on bench, you work for the team whether you're playing or not.
"They pay him to work for the team whether he plays or not. I was a player and I can understand that sometimes it doesn't feel good to be on the bench, but if he decided not to play that was a very bad decision."
He added: "As things stand, we have not considered going for Tevez.
"On Wednesday I spoke to our club president (Andres Sanchez) to see if he wanted me to make contact and start negotiations while I'm over in Europe but he said no, it's up to you to decide.
"Of course, that could change. It's nice to be over here to see the real situation of Tevez and speak to people about him.
"Then we can start to decide if it's right for us to try again."