Manchester City will listen to offers for Carlos Tevez as they plan a summer overhaul of their squad, according to The Mirror.
The Argentine, who turns 29 on Tuesday, has been linked with a number of clubs around Europe over the past year, as well as with a return to South America.
Tevez's contract runs out at the end of next season and the Citizens are believed to keen on moving him on in order to recoup some money.
Edin Dzeko, Samir Nasri, Joleon Lescott, Scott Sinclair, Aleksandar Kolarov, Gareth Barry, James Milner, and Maicon are also rumoured to be in the firing line.
Wayne Bridge, Roque Santa Cruz, Kolo Toure and Richard Wright are out of contract at the end of the season and reports suggest that they will not receive renewals.
