Manchester City have rejected Liverpool's offer of Andy Carroll for Carlos Tevez in a straight swap deal.

Liverpool reportedly contacted City chiefs on Thursday to discuss the deal, in which they would have moved on their £35m club record signing after less than a year at the club.

The Anfield club asked City how much they want for Tevez and also asked if they would contemplate a straight exchange for the former Newcastle striker.

City's football administrator Brian Marwood immediately rejected the idea, though Carroll is a player Roberto Mancini did admire during his days at St. James' Park.

Carroll has scored just six goals in 35 appearances for the Merseyside club and with him struggling to adapt to life at Anfield, the club are willing to make a £10m loss on the player after just one year.

Tevez is planning to return to Manchester next week after moves to AC Milan and Paris Saint-Germain collapsed.

City are still willing to listen to offers for the Argentine striker, but will not change their stance on Carroll.