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Manchester City will not sell want-away striker Carlos Tevez in January, BBC Sport understands.
The 26-year-old says he wants to leave because his relations with "certain executives" at the Eastlands club have "broken down beyond repair".
But a senior club official described this as "ludicrous and nonsensical".
If Tevez refuses to play or retires, the club will seek compensation for breach of contract from his agent and former 'owner' Kia Joorabchian.
The deal, which has three-and-a-half years to run, is estimated to amount to tens of millions of pounds.
City made the decision not to sell Tevez after talks with club owner Sheikh Mansour.
The club have already rejected a written transfer request from Tevez, who has reportedly cited family reasons as the motive behind his decision to leave.
The Argentina striker said: "It is something I have felt for some time and have spent many hours thinking this through."
In a statement, Tevez stressed he had "no personal issue" with manager Roberto Mancini and thanked club owner Sheikh Mansour for his "understanding and support".
The Manchester City captain, who controversially joined from rivals Manchester United 17 months ago, revealed he first asked to leave this summer, but claimed he was dissuaded by long-time adviser Joorabchian.
City's hierarchy have implied that the blame lies with the Iranian businessman, describing Joorabchian's actions in relation to Tevez's situation as "disappointing".
But Tevez said: "I hugely resent suggestions that I have been unduly influenced by others. I wanted to leave in the summer, but was convinced to return.
"Sadly, my feelings have not changed. I am disappointed that the management should now see fit to try to portray the situation in another light.
"My relationship with certain executives and individuals at the club has broken down and is now beyond repair. I do not wish to expand on this at this stage. They know, because I have told them."