Director of football Edu Gaspar has quashed speculation over a move for the Argentine, stating that his side have "no interest" in the forward
The former Manchester United and West Ham forward has been a controversial figure in England, exiled from City's squad for much of their Premier League winning campaign last season after a dispute with manager Roberto Mancini.
However, while the World Club champions have been linked with a move for the Argentine international, whose contract runs out at the end of next season, Gaspar insists the club don't need the 29-year-old.
"At this moment we have no interest in Tevez, we'll sign players for the positions we need," he told Lance!
"We don't seek a player because he is or might become important. If we need a player and we see that is someone who we need, we go after him. We will fight to sign him.
"Our idea is to keep the club always on the top. If we are not the best, we have to fight to be among the best.
"Many people said that Corinthians didn't need to make signings, but we brought in three great players - [Alexandre] Pato, Renato Augusto and Gil."