Brazilian club Corinthians have claimed that they are still interested in signing Carlos Tevez.
The South American giants failed in an attempt to sign Tevez from Manchester City in the summer but are believed to be preparing a new bid.
New club president Roberto Andrade insists that Corinthians will meet with Manchester City soon to discuss a deal for the 27-year-old.
Andrade told Estado: "At the start of the year we will start up talks again, but it will be a difficult negotiation.
"We are going to try once again. We know that Manchester City (are) asking for too much, but if we don't try, we will never know."
Tevez has not played for Roberto Mancini's side since refusing to come on as a substitute during a Champions League group stage match against Bayern Munich in September.
