Tevez: United would be 'spectacular'

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The complexities surrounding the 23-year-old's ownership are currently holding up a potential £30million deal being struck, with the League determined that any deal be "done directly" with the Argentinian's current club West Ham rather than his agent Kia Joorabchian.

However, Tevez appears to have his heart set on a move to Old Trafford, and he told the Daily Mail: "For me, Manchester United will be a sensational destination and to be a member of Sir Alex Ferguson's squad will be absolutely spectacular. My dream is to be an idol in English football and I can achieve this now."

The Premier League insist any transfer fee for Tevez must go to the London club as he is still contracted to them for three years and the Hammers have terminated all agreements with Joorabchian.

United were close to agreeing a two-year deal with an option to sign the 23-year-old for a further two years, but the deal has to satisfy the Premier League that Joorabchian is not being paid a transfer fee.

A Premier League spokesman told PA Sport: "As far as we are concerned any deal to take Carlos Tevez away from West Ham has to be done directly with the club."

The League's stance means that the Tevez move to Manchester United is far from sealed even if they have agreed a deal in principle with the player's representatives.

One possible avenue would be for West Ham to be paid a transfer fee and then agree a compensation figure with Joorabchian for breaching contracts with his company Media Sports Investments (MSI) when the Hammers terminated third-party agreements following their £5.5million fine in April for breaching Premier League rules.

It is understood though the League would want a substantial chunk of the transfer fee to remain at West Ham rather than it all be handed over to MSI in compensation, otherwise they could be accused of merely covering up the third-party agreements that have caused so much controversy.