Over the next few days, Carlos Tevez will have to choose between four clubs. He has a choice of four Premier League clubs (Man United, Chelsea, Liverpool and Man City), an unnamed Spanish club (but it isn't Real Madrid) and an unnamed Italian club.

Reports on SkySportsNews yesterday said that Tevez hadn't decided whether he definitely wants to leave Man United. It is thought that Tevez has ruled Liverpool out because he wants to respect Man United and the fans.
Tevez would prefer to stay in England and sources have said that he would like to play in a Champion's League club so that would rule Man City out.

Goal.com have said that last night new Chelsea manager Carlo Ancelotti rang up Tevez and pleaded with him to join Chelsea. Is he really going to get more playing opportunities at Chelsea?

So it looks like it is between Manchester United and Chelsea, although you never know.