Real Madrid have already begun negotiations to sign Carlos Tevez in the summer, despite the fact that the current board will not be in power.

According to the Corriere Dello Sport, Madrid have contacted Kia Joorabchian, the player's representative, and are prepared to offer a four-year contract at 3.5 million per season.

Tevez has not been a regular starter at Manchester United since the arrival of Dimitar Berbatov, and Vicente Boluda, the interim president at Real, is keen to secure his services for next season.

The business group MSI own the Argentine's rights, and the Red Devils failed to exercise an option to buy him outright for 37 million before January 1.

Interestingly, Tevez has been touted as a potential signing by many of the potential presidential candidates, and Boluda would be stealing some of their limelight were he to conclude a deal.

Reports indicate that the transfer would cost in the region of 35m, although the possibility of Man United re-signing him cannot be discounted. Although they did not exercise the purchase option, the Premier League giants would be willing to offer Tevez 4.5m per season to keep him at Old Trafford.

After all, Sir Alex Ferguson will be loath to sell any of his players to Real Madrid, with whom he has a more than frosty relationship.