Carlos Tevez has turned down a £150,000-a-week contract to return to West Ham, reports the Daily Mirror.
The Hammers are keen to bolster their attack this summer, but have so far failed to land their top striking targets.
Tevez is expected to leave current side Boca Juniors in the coming weeks following a dispute with the board, but is set to move to former side Corinthians.
Atletico Madrid had also been linked with a move for the Argentine, but the player’s agent Kia Joorabchian insists that a deal to see him return to Brazil is close to completion.
"The deal is practically done," admitted Joorabchian.
"We are only lacking the signatures on the contracts for us to be able to say he's a Corinthians player.
"Atletico, two English clubs and Juventus have tried to get him but Carlos wanted Brazil and Corinthians."
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