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The Argentine has not featured for City for five months after being exiled by manager Roberto Mancini following a refusal to warm up during a Champions League clash with Bayern Munich last September.
Tevez is believed to be amongst the squad Tuesday night's fixture, but his club are keen to prevent a media frenzy by keeping his presence unknown to anyone outside the match.
The clash with Preston has also been moved from its initial location in Chorley to the Blues’ training ground at Carrington and is set to be played behind closed doors.
Tevez's team-mates have this week spoken out in support of the player, insisting his presence could help them lift a maiden Premier League title.
However, defender Micah Richards warned the former Manchester United forward that he could get a frosty reception from the Eastlands faithful, saying: "The best thing he can do is come back, get his head down and if we do end up winning the league and he's played a massive part in that then I'm sure everyone will forgive him."