United announced over the weekend that the Argentine had turned down the chance to stay at Old Trafford on a permanent basis.
Tevez is now weighing up his next move following a two-year loan stint with Sir Alex Ferguson's side.
Manchester City and Chelsea have been strongly linked with the 25-year-old and Joorabchian has now confirmed they both want to sign him.
But Tevez's advisor insists there is a third offer on the table, although he declined to name the club.
"Right now we are evaluating the proposals from City, Chelsea and one other team," Joorabchian said in an interview on Radio Del Plata.
Joorabchian gave no indication of which way the striker was leaning, but added that a decision could be expected in the next 10 days.