Carlos Tevez will leave English Premier League champions Manchester United, the club have confirmed.
Tevez's two-year loan deal was set to expire this month because United have been unable to agree a transfer fee with the group of investors who own the economic rights to the Argentine forward.
United offered Tevez a new five-year deal that would have made him one of the highest-paid players at Old Trafford, but said he turned it down.
A statement from Manchester United said: "Following contact received from Carlos Tevez's advisors last night, in advance of the deadline the Club set for concluding negotiations, Manchester United announces that Carlos will not be signing a new contract with the club.
The club agreed to pay the option price of £25.5 million and offered Carlos a five-year contract which would have made him one of its highest-paid players.
"Disappointingly, however, his advisors informed the club that, despite the success he has enjoyed during one of the club's most successful periods, he does not wish to continue playing for Manchester United.
"The club would like to thank Carlos for his services over the last two seasons and wishes him good luck for the future."
The decision paves the way for Tevez, who has been linked to a number of top flight clubs in England including Liverpool and Manchester City, to relaunch his career in the Premier League.
Despite playing a leading role in United's success last season, regularly being used as a substitute, the Argentine complained of not playing enough.
Source:The times
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