Manchester City in no panic over selling Carlos Tevez
BBC Sport understands Tevez's latest request to leave City has left chairman Khaldoon Al-Mubarak "sanguine" about developments.
The club believe they are in a position of strength over any potential Tevez transfer and are in no mood to plead with the striker to stay.
Tevez is contracted at City until 2014.
A spokesman said: "Carlos is a contracted player to Manchester City for another three years and we have had no offers for him."
Tevez, 27, asked City for a transfer in December and while it now seems inevitable he will eventually move on, City are relaxed about the latest twist and are determined he will only leave when the time and price is right for them.
City boss Roberto Mancini insisted recently that Tevez would stay after a proposed swap deal with Inter Milan for striker Samuel Eto'o fell through - but there is still no great shock inside Eastlands after Tevez made his desire to leave public once again.
The Argentina international wants to be reunited with his family - with Milan believed to be a favoured destination - but there is unlikely to be a swift resolution with City determined not to be railroaded into a deal by the player and his advisors.
City's stance on Tevez is hardened by the fact that he is on a contract reportedly worth in excess of £200,000-a-week, while there is no pressing need for cash to flow into Eastlands given the vast wealth of the club's Abu Dhabi owners.
The cost of any Tevez transfer will limit the market, with Inter Milan sporting director Marco Branca recently insisting the Serie A club would not make a move because they were unable to afford the wage packet he was receiving at City.
Branca told BBC Sport: "Tevez is a great player, a great character, but absolutely no. His salary means it is out of the question. The market is crazy at the moment and it is hard to compete."