MAJOR obstacles stand between Carlos Tevez leaving Manchester City in January
The wantaway striker's argument with the club is threatening to drag on for months of legal wrangling if City stand firm on their £40million valuation of the player.
The club have made it clear they will not entertain a cut-price bid for the Argentina international. This stance was reiterated yesterday - following claims from Brazilian club Corinthians that a £16m deal was possible.
City firmly rejected this and their hardline stance on their valuation of the 27-year-old means that, despite the interest in his services, there is no easy way out for either party.
Such are the seemingly irreconcilable differences between club and player that a New Year departure had seemed inevitable, yet major obstacles remain to block a swift exit.
Tevez will appeal against the punishment for the events in Munich's Allianz Arena on the grounds he does not believe the conclusions published as a result of the club's internal investigation tally with the charges against him. Each of the five reasons recorded by City to explain the disciplinary action against Tevez are being contested.
If an appeal is unsuccessful, his representatives are then expected to ask for the Premier League to intervene. That will lead to weeks, probably months, of further delays.
High Court action has also been threatened on the grounds of defamation of character, but the Premier League would claim jurisdiction before it reached that stage. Tevez would hope to be out of City well before any independent panel was asked to arbitrate.
Fifa rules now allow senior players who are involved in fewer than 10pc of a club's fixtures over the course of a season to terminate their contract.
Corinthians' president Andres Sanchez has previously signalled his interest in reaching an agreement when the transfer window opens.