The 27-year-old has recently been linked with a loan move to the Hammers.
Tevez has also been linked with the likes of AC Milan, Inter Milan and Paris St Germain.
“He is a West Ham fanatic”, Joorabchian said. “That is one club that is very close to his heart but I think that would not be possible.
“First of all Carlos is in a different position at the moment. West Ham are top of the league in the Championship, they have a good squad, they have a different objective. They’re in a division that is fighting for promotion.
“It would be very difficult for Man City to want to loan him out because they would have to end up compensating a lot of the salary and why would they do that?”
