Tevez closing in on 'dream' return as Corinthians aim to seal £37m swoop

Carlos Tevez is desperate to join Corinthians after they tabled a £37million bid for the wantaway Manchester City striker.

With the Brazilian transfer deadline in 10 days, Corinthians hope to force through a deal that will take him back to South America.

And Tevez, who originally joined them from Boca Juniors for £13.7m in 2005, is 'close' to sealing a switch back to the Brazilian giants this summer.

Party time: Sub Carlos Tevez (right) celebrates with his Argentina team-mates during their Copa America victory over Costa Rica on Monday night

'Negotiations have already begun. Corinthians are in contact with us,' said Tevez's mentor Kia Joorabchian.

'His dream and mine is to see him back with Corinthians. He said he has a job that does not end there, he wants to return because he has the dream of winning the Copa Libertadores.

'Corinthians have made the offer, now it depends only on Manchester City. The City has to make a decision.

Off target: Tevez is currently in Argentina for the Copa America, but his side are struggling

Waving goodbye: Bookmakers Betfair have Tevez priced at 1/9 to leave Manchester City this summer

Fans' favourite: Tevez at Corinthians in 2005

'Everybody is working to make this happen, I, Corinthians, Tevez, Adrian Ruocco (Tevez's other agent). It is impossible to determine the situation, but I think it's close.

'Carlos will not play for any other Brazilian club than Corinthians, that is an absolute certainty.

'Boca Juniors and Corinthians are in his heart. He would only play for the these two clubs if he when back to Brazil and Argentina.'

As news broke in Brazil on Monday night, City were considering their options. 

Do they sell for less than the £50m they demanded - but flog an unhappy player to another continent - or hold out for more cash? 

The decision rests with owner Sheik Mansour. 

Corinthians, who broke their transfer record when they bought Tevez for the first time, are funding the new bid with sponsorship and TV rights money. 

With a new training centre and 68,000-capacity stadium that is costing £310m to build and is due to open in 2013, they expect to become the biggest club in South America and see Tevez as central to their ambitions.

It is understood that Corinthians, who bring in £50m every year from their TV rights and £23m from main shirt sponsors Neo Quimica, can also satisfy the 27-year-old star's high wage demands.

Tevez has expressed a strong desire to leave Eastlands, citing a desperate need to live closer to his children. A return to Brazil would be attractive and the striker is now keen to see the clubs agree a fee. 

What a way to go: Tevez's last act as a Manchester City player looks like being lifting the FA Cup in May

Tevez was a major success at Corinthians, scoring 25 goals in 38 league games. He captained the side to the title and won the South American Footballer of the Year award. 

Fresh faces: Tevez joined West Ham from Corinthians alongside Javier Mascherano (right) in 2007

So, despite moving to West Ham in August 2006 with Javier Mascherano, Tevez would be welcomed back to Sao Paulo - once again becoming the most expensive player in South American football history. 

When he signed for Corinthians for the first time, Joorabchian said: 'There was a dinner for 400 Corinthians officials but 3,000 people forced their way into the room and 20,000 lined the streets. He started slowly but once he started scoring goals, it was phenomenal.'