Tevez hasn’t played a competitive game since a well-publicised spat with manager Roberto Mancini back in September.
The 27-year-old refused to warm up during the 2-0 defeat to Bayern Munich, and the striker has found himself out of the squad ever since.
Possible moves to AC Milan, Inter Milan and Paris Saint-Germain failed to materialise during January.
And with the English transfer window now shut, moves to either South America or Russia are the only routes out for the AWOL front-man.
Tevez's former clubs Corinthians and Boca Juniors have been mooted as potential destinations, along with big-spending Anzhi Makhachkala.
And Boca chief Daniel Angelici has revealed that the Argentine giants would be willing to discuss a deal with the Citizens in order to get Tevez playing football again.
However, they would be unable to fund any agreement.
"If Tevez arrives for free then we would be happy to have him," Angelici told Todo Noticias
"If Manchester City call us and say that they need him to play games, our doors are always open."
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