BBC Sport said:Manchester United have confirmed that Carlos Tevez is leaving the club.
United were willing to pay the £25.5m to turn the striker's two-year loan move into a permanent five-year deal but Tevez, 25, has decided to move on.
"Disappointingly, his advisors informed the club that he does not wish to continue playing for Manchester United," read a United statement.
"The club thanks Carlos for his services over the last two seasons and wishes him good luck for the future."
Tevez became a crowd favourite during his time at the Old Trafford club and helped the side win the last two Premier League titles, the 2008 Champions League trophy as well as last season's Carling Cup.
But he has joined Cristiano Ronaldo in wanting to exit the club, with his final appearance being as a substitute in United's loss to Barcelona in the 2009 Champions League final.
WOW! United fucked up big time with Tevez, He is a great player, And has been worth more than Berbatov. If it wasn't for a lack of phsyical presence, Tevez would having been partnering Roonay all season.
If i'm honest, There is only one other club in England that he would join, Manchester City. He has already stated that he is settled in the Manchester area, But his wife would like to a spanish speaking country, So if he doesn't stay, I'd bank on him joining the ranks of either Barcelona, Or Real Madrid.