The Times:
Carlos Tévez's future is expected to be resolved within the week, with the Argentina forward close to an agreement with Manchester United or Inter Milan. Inter have made an offer for Tévez, who was largely responsible for keeping West Ham United in the Premiership last season.
Sheffield United, who were relegated, are determined to see West Ham punished further for breaching FA Premier League rules in the transfer of Tévez and have found an unlikely ally. Kia Joorabchian, who owns the economic rights to the Argentinian, is said to be seriously considering a request to provide the evidence to support Sheffield United's case.
Tévez is one of the most sought-after players in the world, with Chelsea and Real Madrid having also expressed an interest. His seven goals as the season reached its climax inspired West Ham's recovery.
Sir Alex Ferguson, the United manager, has been looking for another striker and has proposed a loan deal for a season with the option of a permanent move to Old Trafford. He has signalled his intent by committing more than £50 million to new signings.
Owen Hargreaves the England midfield player, has been signed for £17 million from Bayern Munich and United have signed Nani, the 20-year-old Sporting Lisbon winger, and Anderson, the 19-year-old FC Porto playmaker, with the two deals understood to be worth £17.3 million and £20.4 million respectively.
While a move to United could be appealing for Tévez, Joorabchian has turned down an offer for Tévez from Inter worth about £30 million. The businessman might expect that Tévez would fetch £40 million when it is considered that Andriy Shevchenko, at 29, was sold to Chelsea by AC Milan for £31 million last summer. Tévez, at 23, has yet to reach his peak and is more proven than Wayne Rooney when United paid Everton £23 million - rising to a possible £31 million - for him.
Tévez has said that Inter are attractive because of the eight Argentina players at the San Siro. They include Hernán Crespo, Walter Samuel, Esteban Cambiasso and Javier Zanetti. "I know Inter is interested in me," Tévez said. "It would be nice to play in Italy, especially in a team that has so many Argentinians. But I don't know anything official yet."