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The need to balance the books in time for the new Financial Fair Play rules could spell the end for the Argentine and a host of team-mates if club are to be able to buy new players

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Manchester City are set for a mass exodus at the end of the season, with captain Carlos Tevez among a number of players who could leave the club, according to The Times.

City are reportedly keen to recoup some of the £270 million spent during the last two summer transfer windows, and the likes of Emmanuel Adebayor, Roque Santa Cruz, Craig Bellamy, Jo and Wayne Bridge could all leave as the club balance the books in preparation for the new Financial Fair Play rules.

Tevez's reported valuation of £50m would be unlikely to deter the likes of Real Madrid, Inter and Juventus, with all three said to be on red alert.

Sales will not be the only business overseen at Eastlands this summer, and the likes of Cesc Fabregas, Jack Rodwell, Gary Cahill and Udinese winger Alexis Sanchez are all believed to be attracting the interest of Roberto Mancini.

City also have pressing contractual issues to fund over the summer as Nigel de Jong, Vincent Kompany, Joe Hart and Micah Richards are players potentially in line for a renewal of their current deal. The trimming of outgoings could also spell the end for the likes of Patrick Vieira, Shay Given, Michael Johnson and Kolo Toure, pending the outcome of his drugs hearing.

The club are keen to strike a balance between building a title-winning team and managing wage costs, which, at £133 million, exceeded the club’s total turnover last year.

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