So it would seem.

News broke earlier today that Tevez had decided to reject United's offer for him (after they had met the previously agreed valuation) with

Reports have since surfaced that Kia Joorabchian suggested it is between ourselves and Chelsea to land him. On the surface, if one of the principle reasons Tevez decided to reject United was his lack of regular playing time during 2008/09, would Chelsea be a consideration given he may find himself in exactly the same situation? Even with the imminent arrival of Roque Santa Cruz you have to think Tevez would be a certainty to start, and from a financial aspect I don't see us being outbid by Chelsea on any wage demands.

It appears to be edging closer.