Carlos Tevez has taken a step towards a return to the Manchester City first-team after releasing a statement apologising for his actions following his touchline bust-up with manager Roberto Mancini.

The 28-year-old has been absent from City for three-months prior to his return to training last week, following criticism of Mancini.

Tevez hasn't featured for the Premier League leaders since September, after failing to warm-up when instructed by Mancini during the club's Champions League tie against Bayern Munich.

“I wish to apologise sincerely and unreservedly to everybody I have let down and to whom my actions over the last few months have caused offence," a statement read.

"My wish is to concentrate on playing football for Manchester City Football Club.

"Carlos has also withdrawn his appeal against the Club’s finding of gross misconduct which was due to be heard by a Premier League panel in the coming days. He has since begun a training program designed to return him to optimum fitness."

The Argentine international was suspended for four weeks and handed a heavy fine proceeding the incident in Munich, but his since self-imposed exile has cost him in the region of £10 million, while his reputation as a footballer may never be repaired.

After January moves to AC Milan, Inter Milan and Paris St Germain fell through, Mancini, who had earlier labelled Tevez's City career as 'finished', claimed an apology would put him in contention for a first-team return.

City lead Tevez's former club Manchester United by two points in the Premier League table, while the club are also competing in the Europa League, although the ex-West Ham United forward hasn't been registered for participation in the competition.

Tevez has scored 52 goals in three seasons at City, helping the club to their first trophy in 35 years last term, after victory over Stoke City in the FA Cup final at Wembley.

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