The People reports that City boss Roberto Mancini is ready to use Tevez as bait in a move for Lavezzi.
Mancini is hopeful of completing a deal in the January transfer window.
Napoli are reportedly ready to offer Tevez around £120,000 a week, £80,000 less than the Argentine striker is currently earning at Eastlands.
AC Milan, Inter Milan and Juventus are also reported to be keeping tabs on the striker.