Unsettled Argentine forward Carlos Tevez is to leave Premier League champions Manchester United, the club said on Saturday.
Tevez, 25, spent much of the 2008-09 season on the bench. His last appearance was as a substitute in the Champions League final against Barcelona in May which United lost 2-0.
A statement on the club website (www.manutd.com) said United had agreed a price of 25.5 million pounds and offered a five-year contract which would have made him one of the club's highest paid players.
"Disappointingly, however, his advisors informed the club that, despite the success he has enjoyed during on the club's most successful periods, he does not wish to continue playing for Manchester United," the statement said.
Tevez joined United on an initial two-year loan deal from West Ham United in August 2007. He scored 34 goals in 98 appearances.
He had caught the eye of manager Alex Ferguson by scoring at Old Trafford as West Ham beat United 1-0 on the final game of the 2006-07 season to avoid relegation.
In his first season at United Tevez scored 19 goals and was a vital cog in the Premier League and Champions League winning side.
