Tevez keen on Spain or Italy
Manchester City have not yet received an offer for Carlos Tevez but the player is eager to secure a move to Spain.
Barcelona would represent an ideal destination for Argentinian Tevez, with compatriots Javier Mascherano, Lionel Messi and Gabriel Milito already at the club, but he would also be happy to consider offers from Real Madrid or Italian clubs.
A source close to Tevez told ESPNsoccernet: "There is no offer on the table as yet for Carlos, and he would go to either Spain or Italy.
"He wants to move to somewhere he can enjoy his football again. He is unhappy at Manchester City and this is the real reason behind his wish for a move. He just doesn't want to be where he is.
"It is not a case of simply wanting to go back 'home' to his family in Argentina. Yes, he is homesick, and he is making sacrifices, but he needs to be happy at his work, and that will make it more tolerable to be away from his family for as long as he is.
"Of course, he could end up going back to Argentina and retiring, if he doesn't get a move away from Manchester City - that is always a possibility. We all hope it doesn't come to that, but it cannot be ruled out.
"Carlos is a strong character. He is hurt and upset by what is happening to him; he is also insulted by what is being said about him. The first thing he wants is to get away from Manchester City and he is determined to leave."
ESPNsoccernet understands Tevez did hold talks over a new deal that could have seen him earn close to £300,000 a week before issuing his transfer request.
The player has been eager to stress that his actions have not been motivated by money, and he rejected a £5 million bonus.
However, although the failure to finalise an extension to his deal is among the reasons he is unhappy at Eastlands, Tevez stressed in his statement on Sunday the breakdown in his relationships with "certain executives and individuals" at the club.
A source said: "It is not about money. I know people will not believe it, but it is not about money. Carlos is already very highly paid. Didn't the club say he was the highest paid player on their books?
"This is about the cost of his personal sacrifices. He misses his family so much, has become disillusioned for so long, he is so unhappy at work at Manchester City, so what price would you say, 'Well, I will put up with it'.
"It would have to be a high price to make you change your mind.
"But, whatever the club were talking about, it didn't make any difference, because he wants to leave. They made an offer, there was a counter offer, and then it went cold."