Sorry liverpool fans - you aint getting TEVEZ
It is understood talks are underway and a deal could be completed for the �20m-rated player by the weekend.
Tevez, 23, is on international duty with Argentina playing in the Copa America in Venezuela.
West Ham have said they want to keep him after he helped them survive in the Premier League last season but doubts have remained over his Hammers future. <!-- E SF -->
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Tevez was at the heart of the controversy surrounding his signing and that of fellow Argentine Javier Mascherano by the Upton Park club last summer.
West Ham were fined �5.5m for irregularities centering upon who owned the players.
Tevez brushed aside the problems to inspire the Hammers to an end of season run of form which helped them move out of the bottom three and secure their top-flight status.
He had found games hard to come by under former West Ham boss Alan Pardew after his signing but took on a more prominent role after Alan Curbishley took the helm in December 2006.
Tevez scored seven goals in his final 10 Premier League games last season, including the winner at Manchester United which guaranteed West Ham's survival.
He was expected to delay a decision over his future until after the Copa America finishes on 14 July but United appear to be keen to tie up a deal for the player.
Arsenal and Liverpool were also linked with Tevez, who turned down a move to Italian side Inter Milan after failing to meet a deadline they set for him to make a decision about whether to join them.
If Tevez did sign, he would join United's other summer recruits in England midfielder Owen Hargreaves, Portugal winger Nani, Brazilian midfielder Anderson and keeper Tomasz Kuszczak.
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If a deal is made then it could be blocked by the Premier League because they want to make sure the transfer money stays with West Ham, rather than MSI Sports who were the third party that started all the palava over Tevez and Mascherano.