Tevez handed number 32 shirt after completing United move

The 23-year-old's registration with West Ham was cancelled by the Premier League earlier this week but every item of paperwork within the new deal has been scrutinised in an effort to avoid the kind of wrangle which erupted over the 'third-party' ownership of Kia Joorabcian during Tevez's time at West Ham.

Although Sir Alex Ferguson had expected the deal to have been completed long before now, the United boss felt it was "understandable" it should have taken so long.

Tevez has been training with United all week anyway but Ferguson now faces a tricky decision over whether to include the Argentina forward in his squad to face Reading on Sunday, when the Red Devils begin the defence of their title.

Although the idea must be tempting - and it would be no surprise if Tevez found himself on the bench against Steve Coppell's men - Ferguson indicated earlier today, before the signing had been completed, next Sunday's derby encounter with Manchester City was a more realistic target.

"Carlos has surprised us," he admitted. "We thought he would need more training but he looks in great shape.

"I am happy with what the Premier League are doing because eventually we will get a player in the right circumstances, with everything clarified and cleared by the appropriate authorities.

"But even if it was all done today, I wouldn't use him on Sunday. It would more likely be against Manchester City next weekend.

"It is a difficult situation to assess because a derby game can be frenetic. Once we know he can play, we can make a decision quite easily."

Tevez will wear the number 32 shirt at Old Trafford - the same he wore at West Ham.