Spurs have made enquiries about a £20million bid for the Argentine striker.
A source close to the talks told The Sun: “People at Tottenham reckon a deal like this could be bigger than anything since they signed Jurgen Klinsmann.
“There’s definite interest. The big stumbling block could be whether or not City are prepared to do business with a team now regarded as one of their rivals for the title.”
Tevez’s £198,000-a-week wages would ruin the current pay structure at White Hart Lane.
The insider added: “There are some who reckon Tevez signing would pretty much guarantee Champions League football and that it would be worth the investment.”