|CLICK TO ENLARGE|
The Anfield club contacted City on Thursday to ask how much they want for Tevez and whether they would be willing to contemplate a straight exchange with Carroll. Brian Marwood, the City football administrator, rebuffed the idea immediately, even though Carroll is a player Roberto Mancini has admitted admiring when he was at Newcastle.
The move demonstrates how Liverpool are now openly looking at offloading Carroll despite the insistence behind the scenes at Anfield that he can still play a prominent part and Kenny Dalglish's praise for the player after the 2-1 FA Cup defeat of Manchester United.
Carroll has scored only six goals in 35 appearances since becoming the eighth most expensive footballer in history and has not even been able to establish himself as a regular starter this season.
His problems adapting on Merseyside have also left Liverpool willing to take a £10m hit on the player, with Tevez valued at £25m, though that revelation is hardly surprising considering his difficulties at Anfield, added to the sense that he has not always been fully focused.