The 27-year-old hasn’t played competitive football since a very public spat with manager Roberto Mancini during the 2-0 defeat to Bayern Munich back in September.
The Citizens are keen to sell the temperamental front-man, but are refusing to budge from the £30 million asking price.
AC Milan and Paris Saint-Germain were interested in a move for the Argentine, but both have failed to thrash out a deal with the Premier League pace-setters.
While Inter have seen a bid of around £20.6 million turned down for the forward, who remains AWOL in his native homeland.
The player’s reluctance to return to England has seen the former Manchester United star rack up more than £9 million in fines.
But chairman Khaldoon Al Mubarak insists if a potential suitor isn’t found for the player, he expects the remaining two-and-a-half years of his contract to be fulfilled.
And it is clear that the Nerazzurri won’t be one of the potential destinations for Tevez, with the Serie A giants pulling the plug on any possible transfer.
"Now we're no longer interested in [Carlos] Tevez. He is following a different path," Inter board member Marco Tronchetti told Ansa.
"Inter have recovered their champions and there is no need to have him or another, even if Tevez remains a great champion."
By Ben McAleer
