He has not played for City since the furious row erupted over his non-participation in Munich nearly two months ago, which ended with him being fined two weeks’ wages.

Since then, he has headed back to Argentina, leaving City completely in the dark over a potential return date.

However, the Blues hierarchy have absolutely no intention of letting Tevez leave on the cheap.

In the summer, a deal of around €44m, including add-ons, was agreed between City and Tevez’s former club Corinthians, only to collapse due to the Brazilian outfit’s inability to come up with a payment schedule that suited the Blues hierarchy.

It is not known whether Milan would need to come up with a similar figure to get Tevez to Italy is unknown.

However, they will have to find a sizeable sum just to get round the negotiating table.

On the face of it, a move to Milan would be ideal for Tevez.

He has made no secret of the fact he would prefer to live somewhere more suited to his wife and two children and Italy fits the bill, whilst professionally, it could not be regarded as a backward step even if Milan do not have City’s financial clout.

Their status as seven-times European Cup winners mean Milan have a history only Real Madrid can trump and after being cast in the shadow of local rivals Inter since Mancini’s days at the club, the Rossoneri are now beginning to punch their weight again, winning the Italian title under Masimiliano Allegri last term.

They have not been scared of spending big money either, securing Zlatan Ibrahimovic’s services from Barcelona for around €24m and Robinho, who they signed from City for £15m, although both sums were much less than they had previously been bought for.

However, losing to Barcelona on Wednesday night was yet another reminder they remain slightly short of top class and, now condemned to a second seeding which could land them with a very awkward last-16 tie when the draw is made in Switzerland next month, Tevez may give them the addition touch of quality they require.