A national newspaper quoted Tevez's advisor Kia Joorabchian as saying the player is effectively 'in the market' and that United no longer have an 'option' to secure the Argentine's services in the summer.
However, Joorabchian insists that Tevez is still very much committed to remaining in Manchester and that talks are ongoing between all parties.
United are thought to have an agreement in place to pay around £30million to an investment group that handles Tevez's affairs, but as yet they have failed to rubber-stamp this arrangement.
Speculation has intimated that the likes of Real Madrid and Inter Milan are continuing to monitor the situation but Joorabchian remains hopeful an agreement can be reached whereby Tevez stays at United long-term.
"Carlos Tevez remains very much a Manchester United player," Joorabchian told skysports.com.
"His position is unchanged. We are looking forward to talking to Manchester United in the coming months and hope to secure Carlos' future."
Meanwhile Tevez's former club Corinthians have moved to distance themselves from a possible approach for the player.
Corinthians boss Mario Gobbi told Jovem Pam Tevez that Tevez will definitely not return to the club.
"Tevez identified with the club and is an idol for the fans," he said.
"But it is only that, there is nothing else. We were surprised with the reports.
"Of course we would love to have him, but there is nothing in it at all."