Manchester United defender Neville was warming up on the touchline as Tevez began his celebrations following the first-half penalty that pulled Manchester City level. They went on to win 2-1 in the Carling Cup semi-final first leg.
Unhappy Tuesdays: After netting the equaliser, Carlos Tevez signals at Gary Neville, who responds with an obscene gesture of his own
Confrontation: Neville and Tevez exchange gestures
Tevez appeared to gesticulate towards Neville as if to say 'shutit', in response to the Manchester United skipper's weekend commentsthat Sir Alex Ferguson was correct to let the Argentina star leave OldTrafford last summer.
Neville's own reply, captured on camera, was of the one-fingered variety, which triggered more taunts from Tevez.
VIDEO: Watch Roberto Mancini's reaction to Manchester City's victory over rivals UnitedAnd this morning the FA have confirmed they will look at the matter before deciding whether to take any further action.
After giving City a 2-1 lead to take to Old Trafford in nextWednesday night's second leg, the Argentina forward said: 'This wasspecial for me. My two goals were for the City fans.'
High praise: Tevez is congratulated by his manager Roberto Mancini after scoring the winning goal
Ryan Giggshad given United the lead by tapping in after City goalkeeper ShayGiven had kept out Wayne Rooney's shot. It was Giggs' first derby goalsince 1996.
But Tevez equalised with a penalty after Rafael da Silva tugged Craig Bellamy'sshirt and then tormented his former club with the sweetest of headers in the second half.
He then ran towards the dug-out and cupped his ears in a celebration reminiscentof his demonstration towards the United board after scoring against City at Old Trafford last season.
Given Neville regards himself as a United fan, as well as their skipper, last night's events will have been hard to take, especially as Tevez was a cult hero during his time at the Red Devils and still keeps in contact with close friend Patrice Evra.
Net pains: Tevez blasts his penalty past Edwin van der Sar
Indeed, Neville has already been in trouble once this season for goading City fans after Michael Owen's stoppage time winner at Old Trafford in September. On that occasion, the 34-year-old escaped a fine but was warned about his future conduct.
At least manager Sir Alex Ferguson adopted a fairly phlegmatic attitude to Tevez's decision to taunt him by racing to the dug-out and cupping his hands behind his ears following what turned out to be City's second-half winner last night.
'It is just the way these things happen,' he said. 'Football can be like that. It can bite you. We have had a few players leave the club and score against us. There is noissue. I am happy with the players we have got.'
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