Argentina striker Tevez is currently locked in a contract stalemate at Manchester United, with the club and the player's representatives so far unable to thrash out a deal to translate his two-year loan spell into a permanent transfer.
City have been strongly linked with a move for the former West Ham player, who has admitted that he is determined to stay in England if he fails to secure a future at United.
But Hughes insists that he will not discuss City's transfer intentions while possible targets are under contract elsewhere.
Hughes said: "I'm not going to talk about individual players because I don't think that that is correct. The player (Tevez) is obviously contracted to another club, so I'm not prepared to discuss that.
"When we have something to say about any players we are after, then we will say so. If we make approaches, it will be in the public domain very quickly.
"It doesn't take long for people to find out anyway, but until there is news on any player, it's not right or proper that I should comment on individual players." Irish midfielder Ireland is almost certain to be at City next season, however, with talks over a new four-year contract close to agreement.
Hughes said: "There is intent on both sides. We obviously want Stephen to be here for a considerable length of time and I think Stephen has also said that he wants to spend his career here.
"That was very heartening from our point of view, but I would imagine that, as long as there are no hiccups along the way, it will get done very quickly.
"He is a young man with a real drive, determination and ambition in his play. He has a mentality where he wants to be the best he can be and he works on it on a daily basis.
"He wants to be successful here. Only time will tell whether he can scale the heights of the greats who have played for Manchester City, but that will come with any success the club has.
"Hopefully he will be part of a very successful future with Manchester City."