Paris Saint Germain sporting director Leonardo has admitted the Ligue 1 club will have to "make sacrifices" if they are to secure the signature of Carlos Tevez.
Discussions were held between the Argentina international's representatives and the French side earlier in the week, but the talks are understood to have broken down.
Roberto Mancini insists it would be 'impossible' for Tevez to play for the Etihad Stadium side again following the fall-out from their bust-up in the Champions League defeat to Bayern Munich in September.
Leonardo believes that Tevez is keen to work under PSG boss Carlo Ancelotti and is interested in joining the ambitious capital club, but has hinted personal terms could be a sticking point.
"Tevez has a great contract with Manchester City and it's a difficult situation to deal with," Leonardo told Le Parisien.
"If PSG has an opportunity, we will do [a deal] if it's good for everyone.
"The transfer window is very difficult. Now you do not want to do foolish things. We want to do things well to protect the club, with players who want to come, who believe in the project.
"From that side, it's good. He has a good relationship with Ancelotti. He really believes that here, we can do things. But after, there are contractual issues.
"It is true that with a player like Tevez, we know that we must make sacrifices."