Italian coach reveals he has not spoken to football administrator Brian Marwood about the reported offer, but insists such a move would be unlikely to happen
The Reds were initially reported to have offered the Eastlands club the chance to let the Argentine leave in exchange for the ex-Newcastle United forward, having approached football administrator Brian Marwood concerning their proposal. But their alleged offer is thought to have been turned down.
Now Mancini says he had no knowledge of the potential deal, and feels that there is little or no chance in such a deal reaching fruition.
"I never heard of this," the Italian told reporters.
"Carroll is a good player, he is young and strong but it would be difficult and I don't think [it is going to happen].
"There was no phone call to me. I don't know if Brian Marwood was involved. I just read it in the newspaper. I didn't speak to Marwood about this."
For his part, Tevez has been frozen out of the squad since allegedly refusing to go on as a substitute during the Champions League game against Bayern Munich in September.
The Argentine was widely expected to walk away from the club during the January transfer window, but he currently remains a City player.
"My opinion about Carlos is that it is important he finds a good solution because he can stay for a year without playing. It is important that he plays, he is a top player.
"At the moment no, because we have not talked about this with Liverpool. This is a new one for me."