A £40m deal for the Manchester City forward broke down over the summer due to the Brazilian club's inability to give guarantees over payments.
Tevez, who has said that he would like a move back to his native South America, could now be on his way back to the club that he left in 2006, according to The Mirror.
A potential £25m switch could be made soon as the Brazilian transfer window is still open.
Restore Data
| Team | P | W | D | L | F | A | GD | PTS | |
| C | Manchester CityMan City | 38 | 28 | 7 | 3 | 96 | 34 | 62 | 91 |
| 2 | Arsenal | 38 | 28 | 5 | 5 | 91 | 29 | 62 | 89 |
| 3 | Liverpool | 38 | 24 | 10 | 4 | 86 | 41 | 45 | 82 |
| 4 | Aston Villa | 38 | 20 | 8 | 10 | 76 | 61 | 15 | 68 |
| 5 | Tottenham HotspurSpurs | 38 | 20 | 6 | 12 | 74 | 61 | 13 | 66 |
| 6 | Chelsea | 38 | 18 | 9 | 11 | 77 | 63 | 14 | 63 |
| 7 | Newcastle UnitedNewcastle | 38 | 18 | 6 | 14 | 85 | 62 | 23 | 60 |
| 8 | Manchester UnitedMan Utd | 38 | 18 | 6 | 14 | 57 | 58 | -1 | 60 |
| 9 | West Ham UnitedWest Ham | 38 | 14 | 10 | 14 | 60 | 74 | -14 | 52 |
| 10 | Crystal Palace | 38 | 13 | 10 | 15 | 57 | 58 | -1 | 49 |
| 11 | Brighton & Hove AlbionBrighton | 38 | 12 | 12 | 14 | 55 | 62 | -7 | 48 |
| 12 | Bournemouth | 38 | 13 | 9 | 16 | 54 | 67 | -13 | 48 |
| 13 | Fulham | 38 | 13 | 8 | 17 | 55 | 61 | -6 | 47 |
| 14 | Wolverhampton WanderersWolves | 38 | 13 | 7 | 18 | 50 | 65 | -15 | 46 |
| 15 | Everton | 38 | 13 | 9 | 16 | 40 | 51 | -11 | 40 |
| 16 | Brentford | 38 | 10 | 9 | 19 | 56 | 65 | -9 | 39 |
| 17 | Nottingham ForestNott'm Forest | 38 | 9 | 9 | 20 | 49 | 67 | -18 | 32 |
| R | Luton TownLuton | 38 | 6 | 8 | 24 | 52 | 85 | -33 | 26 |
| R | Burnley | 38 | 5 | 9 | 24 | 41 | 78 | -37 | 24 |
| R | Sheffield UnitedSheff Utd | 38 | 3 | 7 | 28 | 35 | 104 | -69 | 16 |
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