The £20million-rated Argentina striker is understood to be on the verge of joining the Premier League champions.
Tevez, 23, spent last season at Upton Park and became a cult hero to Hammers fans.
West Ham are embroiled in a legal dispute with his agent Kia Joorabchian, who runs the company MSI, after the club terminated an agreement giving the rights to any transfer fee for the player during transfer windows.
Tevez is currently on international duty in the Copa America in Venezuela.
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