LONDON - Unsettled Argentina forward Carlos Tevez is to leave Manchester United, the Premier League champions said on Saturday.
Tevez, 25, whose "economic rights" are owned by agent Kia Joorabchian, left West Ham United for Manchester United on a two-year deal in August 2007.
He spent much of last season on the bench and his last appearance was as a substitute in the 2-0 Champions League final defeat by Barcelona in May.
A statement on the club website (www.manutd.com) said United had agreed a fee of 25.5 million pounds ($41.71 million) and offered a five-year contract which would have made Tevez one of the team's highest-paid players.
"Disappointingly, however, his advisers informed the club that despite the success he has enjoyed during the club's most successful periods he does not wish to continue playing for Manchester United," the statement said.
Joorabchian responded by saying money had never been an issue and the club had not given Tevez enough time to make up his mind.
"When United made their offer about 10 days ago, for the first time in two years, we never went back to them to ask about money," Joorabchian told Sky Sports News.
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"We just asked for some time to think about it. Obviously they have had two years to think about it and Carlos had to make a decision based on his family.
"Just to make it clear, this has been Carlos's decision. Nobody else would make this decision for him.
"We didn't actually reject the offer. Manchester United have ruled themselves out of the running. We actually asked for more time and if they could not give that we would have to walk away."
Joorabchian ruled out a Tevez move to United's arch rivals Liverpool and told Talksport Radio that "Manchester City and Chelsea probably would be the two clubs that are on the table".
There will be no issues over who owns the player's rights in future, with his next deal expected to be a permanent one.
Joorabchian said: "The Premier League have changed their rules now, when you do make a transfer it has to be a permanent transfer.
"All his rights will be sold, all his economical rights will be sold and he will belong to the club he will play for."
Tevez caught Manchester United's eye by scoring at Old Trafford as West Ham avoided relegation by winning 1-0 in the final game of the 2006-07 season.
In his first campaign at Old Trafford he scored 19 goals and was a vital cog in a side that won the Premier League and Champions League double.
Tevez netted a total of 34 goals in 98 appearances for Alex Ferguson's side.
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