Tevez has repeatedly voiced his desire for a move away from Eastlands over the past year, but a return to his home continent was previously thought unlikely due to the perceived inability of any of Argentina or Brazil’s biggest clubs to match either City’s valuation or the player’s considerable wage demands.
But now it is understood Corinthians have been able to acquire the funds to table a bid of around £35 million for the striker, and Joorabchian revealed it is his client’s “dream” to return to the club he left to sign for West Ham in 2006.
"Negotiations have already begun. Corinthians are in contact with us," he told reporters.
"His [Tevez] dream and mine is to see him back with Corinthians. He said he has a job that does not end there, he wants to return because he has the dream of winning the Copa Libertadores.
"Corinthians have made the offer, now it depends only on Manchester City. They have to make a decision.
"Everybody is working to make this happen, I, Corinthians, Tevez, Adrian Ruocco [the other agent who works for Tevez].
"It is impossible to determine the situation, but I think it's close."
Joorabchian also revealed the only other South American club Tevez would consider playing for is Boca Juniors in his native Argentina.
"Carlos will not play for any other Brazilian club than Corinthians, that is an absolute certainty," he told ESPN Brasil.
"Boca Juniors and Corinthians are in his heart. He would only play for these two clubs if he when back to Brazil and Argentina."
However, Joorabchian was also keen to stress it would not be the end of the world if a deal with Corinthians is not completed by the close of the Brazilian transfer window on July 20, for there are also top European clubs interested in Tevez.
"The priority is Corinthians, but we have other options," he added.
"Carlos was the best player in the Premier League [last season], he was the scorer of the team for two consecutive years, he won the FA Cup.
"So he has much appeal in the European market. He is no longer a boy, today he is a great player."
A move back to South America could be seen by some as a significant step down for a player who has won the very best prizes in European football and is still only 27, but Joorabchian insists Tevez believes the Brazilian club game is getting stronger.
"Football in Brazil has changed, grown. His dream was always to return to the Corinthians, and this time there is a possibility."
ByLiam Twomey
