Manchester City have rejected the £35 million offer from Corinthians for striker Carlos Tevez, Press Association Sport understands.

No reason has been given by City for their stance, which will not go down well with Tevez, who is currently at the Copa America in Argentina.

However, when the 27-year-old publicly expressed a desire to move away from the club last week, City officials immediately stressed that with three years left on the striker's contract, they were in the strongest bargaining position.

Using the £50million Chelsea paid Liverpool for Fernando Torres as a guide, City pointed out that as they regarded Tevez as one of the world's best forwards, they saw no reason why he should be allowed to leave on the cheap.

And, having discovered it could cost around £45million to get Atletico Madrid's Sergio Aguero in as a replacement, it appears City's stance remains the same.

Indeed, City have retained an admirable air of calm since the latest Tevez furore began.

The club are insistent there is more to the player's complicated position than merely wanting to be closer to his two daughters and wife Vanesa.

Tevez's trusted advisor Kia Joorabchian is no longer on speaking terms with chief executive Garry Cook and the belief at the newly named Etihad Stadium is that this lies at the root of the problems.

The question now is whether Corinthians can find even more money, having surprised many observers by offering such a huge sum in the first place.

Not that Joorabchian ever expected a transfer to go through smoothly.

For all the off-field trauma, Tevez is a key figure in Roberto Mancini's squad as well as their main goalscorer.

The structure of the transfer may also have been a problem for City, who are capable of dealing in up front payments thanks to the vast wealth of owner Sheikh Mansour.

'It is a big deal and a tough deal, because it is one of a very big nature and it might not be simple,' Joorabchian told Sky Sports News.

'We wait to see. First and foremost we have to respect that City have to make a formal answer.

'If they do accept, then everyone will be running to make it happen. If they don't we will have to see what other options would be available for him.

'Carlos has a lot of respect for City but unfortunately his wife and daughters have not been able to adapt.

'They have lived in Manchester for just over four years and last year they found it very hard. They returned to Argentina and the situation was very difficult for Carlos from a family and personal perspective.

'He decided he would like to move somewhere where his wife and two daughters would move with him, and where they would find it easier to adapt, whether that was in Europe or somewhere else.'

All is not lost for Tevez, with Jose Mourinho coming out with some cryptic comments that hinted Real Madrid may make a move.
Not that Joorabchian was responding to them.

'It is very difficult to start speculating - the reality is that Corinthians have made an offer,' he said.

'We have never spoken to Real Madrid and they have made no offer. Corinthians have and at the moment we have to see what City will feel and what their reaction will be to that offer.

'We will take every step as it comes.'

Meanwhile, Tevez's strike partner Emmanuel Adebayor looks certain to be fined after failing to report for training.

Adebayor appears to have no future at City and is holding out for his own Madrid move after spending the second half of last season at Real.

Evidently, he has no desire to return after making withering comments about Mancini and although the Blues have vowed to follow correct procedure, a financial penalty appears inevitable.