The towering AC Milan striker is the latest in a string of stars to be targeted by the Premier League champions.
Tevez would obviously be the natural choice to swap the Etihad for the San Siro after his massive fall out with Mancini earlier in the season.
But City's Badboy Balotelli could be Milan’s preferred option being younger and would command a lower salary than Tevez.
The Italian's have a long-standing interest in both players, who each tested Mancini’s patience to the limit last season.
Source Manchester Evening News.