Manchester United today confirmed that Carlos Tevez is to leave Old Trafford. United chief executive David Gill had been in discussions with Tevez’s advisor Kia Joorabchian, with the aim of keeping the popular Argentina star.

But, despite the offer of a lucrative five-year contract that would have made Tevez one of the highest paid players at the club, the South American has decided to leave.

The news will be greeted with dismay by United fans, who have warmed to Tevez’s all-action style during a two-year ‘loan’ spell that has included successive Premier League titles and the Champions League in 2008.

They had hoped some of the €94 million about to be pocketed from Real Madrid for the sale of Cristiano Ronaldo would be used to keep Tevez, who also impressed during a season with West Ham.

However, after declaring earlier this season he was deeply unhappy at a perceived lack of match action — even though he made more appearances than either Wayne Rooney or Dimitar Berbatov, it was always likely the South American would move on.

Tevez is certainly not short of options, with new Chelsea boss Carlo Ancelotti keen to lure the former Boca Juniors star to Stamford Bridge.

Yet Manchester City are the favourites to confirm Tevez’s capture, having made Joorabchian an offer said to be well in excess of United’s.

As the Blues are on the verge of confirming Roque Santa Cruz’s arrival from Blackburn, it would represent a major statement of intent for a club also hoping to tie up the signing of Barcelona striker Samuel Eto’o.