But director of football Marco Branca insists he is out of their range, despite their interest, although Italy is one of the few clubs who could afford Tevez.
"Tevez is a great player, a great character, but absolutely no. His salary means it is out of the question," Branca said.
"The market is crazy at the moment and it is hard to compete.
"We have to organise our finances for the financial fair play rules in the next two years.
"We don't have the same revenues from merchandise and match day as the English sides.
"We are looking for younger players now with great talent, who we can develop."
