The Argentina international has been linked with a move back to Brazil following reports that the Premier League champions will undergo a squad overhaul at the end of the season.
"At this moment we have no interest in Tevez, we'll sign players for the positions we need," Lancenet quotes Corinthians' director of football Edu Gaspar as saying.
"We don't seek a player because he is or might become important. If we need a player and we see that is someone who we need, we go after him. We will fight to sign him.
"Our idea is to keep the club always on the top. If we are not the best, we have to fight to be among the best. Many people said that Corinthians didn't need to make signings, but we brought in three great players – [Alexandre] Pato, Renato Augusto and Gil."
Tevez's current contract with City runs out in the summer of 2014.