'Carlos Tevez agreed to join Manchester City TWO WEEKS ago - and will complete the s47.5 million transfer in the next few days.
'Tevez decided to quit Manchester United long before the end of the season because he felt Sir Alex Ferguson did not fancy him enough to be a 'first pick' and his handlers sorted out terms with their rivals.
'City agreed to pay the s25.5 million asking price of his 'owners' and will also hand the Argentinian forward around s100,000-a-week for the next five seasons in a staggering pay day.
'Tevez's agents have admitted privately that the City move was thrashed out in top-level meetings in the Middle East and in Manchester well in advance of United's final attempt to keep him.
'United came up with the asking price and made a contract offer, but the Tevez camp did not even ask for more cash as they had already made up their minds to go.
'The United negotiations have been merely window dressing, with the Old Trafford club also keen to be seen to be making the effort - even if they were fearing the outcome was inevitable.
'Ferguson is not too worried about Tevez's departure. He is more concerned about finding a replacement - and has been working on that for the past fortnight.'