United's manager, Sir Alex Ferguson, has asked the club's chief executive, David Gill, to look at the possibility of a move for the Argentina striker. It is thought, however, that the Italian champions would be prepared to pay up to £34m for Tevez, bettering the £12m that United are willing to pay.

The United full-back Gabriel Heinze has said he would consider leaving for Barcelona. The 29-year-old Argentine said he will not make a decision until after this summer's Copa America, but would be tempted by a move to the Nou Camp.

"Barcelona is a super-club, like Manchester United. If a formal offer is tabled, I'll need to study it calmly," he said. "Nobody at United has told me I'm not wanted next season."