Carlos Tevez still seems set to leave Manchester United despite Alex Ferguson revealing an offer has been made to keep the striker at Old Trafford. Tevez was on the scoresheet again last night, grabbing the all-important equaliser as United secured a 2-1 win at Wigan to move within a point of another league championship.

The glee on Tevez's face suggested he was a happy man, with United boss Ferguson then claiming an offer had been lodged in discussion with the South American that he hoped would be accepted.

However, Tevez's advisor Kia Joorabchian immediately responded with a statement of his own.

In a statement, a spokesman for Joorabchian said: "It is true (chief executive) David Gill came to see Mr Joorabchian and they had a cordial meeting.

"It is categorically untrue that Manchester United made an offer to try to persuade Carlos Tevez to stay at the club.

"In 2007 Manchester United agreed a two-year loan deal for Carlos Tevez and at the same time agreed the terms that would make the transfer permanent.

"They have not taken up that option."

Joorabchian's stance will not endear him to the United support, who chanted 'Fergie, sign him up' when Tevez found the net with an impudent back-flick minutes after his introduction as a substitute.

"The fans love him because he is a trier," said Ferguson.

"He has great skill, of course, but he never gives in and that is a great quality to have. He has a hunger to fight all the time. It is wonderful to see.

"David Gill has had a good meeting and I have spoken to him. We have given him an offer and we hope he accepts.

"The problem is we are not negotiating with a football club."

Tevez originally arrived on a two-year loan deal, which gave United an option to buy his registration this summer.

However, dealing with Joorabchian has proved to be a difficult process and the latest development hardly indicates it is going to get easy, especially as Tevez's advisor knows his player has many suitors.