CARLOS TEVEZ has ruled put making an audacious switch from Manchester United to Liverpool.

Reports last night suggested the Argentine international wasn’t prepared to make a move that would strengthen the side that was the biggest threat to the Old Trafford club’s supremacy last season.

Liverpool manager Rafael Benitez registered an interest in Tevez when he became a free agent at the end of the last campaign, although no formal approach was made to his management company.

However, the possibility of adding much-needed firepower to his line-up with the recruitment of the 25-year-old grew stronger amidst the doubts hanging over the player’s status.

His two-year loan deal with United came to an end with him still unsure of whether to make the stay permanent.

Tevez was often on the fringes of Sir Alex Ferguson’s starting line-up last night and his apparent frustration at this situation alerted a number of rival clubs.

Chelsea distanced themselves from reports linking them with the striker but Manchester City and Liverpool remained in the frame as the deadline United originally set for Tevez’s future to be resolved – early June – passed with no progress.

But Tevez was also understood to be irritated by United’s pursuit of other targets such as Karim Benzema and David Villa, which gave him no further assurances over his role in the squad.

And although the £25.5million required to buy Tevez out of the contract with his economic rights holders is within the capabilities of the Premier League champions, they are at the stage where they need a decision from him either way.