The Daily Mail are claiming a third party has been in touch with United to see whether Sir Alex Ferguson would be interested in re-signing the striker, who quit Old Trafford in May 2009.
It's understood City know nothing about the approach but it's unlikely the plan would be accepted by either club in any event, even if the Eastlands outfit decided to sell him.
City are continuing to point the finger of blame at the door of the player's advisor Kia Joorabchian, after rejecting a written transfer request from the Argentinian last week.
Tevez seems certain to be stripped of the captaincy but Roberto Mancini is ready to name him in his starting line-up to face Everton, as he plans to hang onto the striker until at least the end of the season.
City remain suspicious of claims he is homesick and wanting away from England and that he has considered quitting the game altogether.