Manchester United have denied there is any delay to their plans to sign Carlos Tevez.
The Argentina striker is currently in the second year of a two-season loan deal and has expressed a desire to commit himself permanently to the Old Trafford club, with his advisor Kia Joorabchian recently rejecting any interest in overtures from Manchester City.
"(Chief executive) David Gill told the papers in South Africa in July that we would hope to conclude a deal with Carlos before the new year," said a United spokesman. "That is still our aim. The clocks haven't even gone back yet, so to talk of delays is nonsense."
He added: "Both the club and Carlos are relaxed about the situation."
Sir Alex Ferguson wants the deal done, believing Tevez to be part of his long-term plans for the Red Devils.
However, with no conclusion in sight, reports have emerged that Tevez is getting frustrated by the situation and is wondering why United are dragging their heels.
The Glazer family has also said there would be no problem funding a reported £30million transfer, even though the credit crunch has had a massive effect in the United States, with United's sponsors AIG among the companies caught in the economic downtown, which has effectively forced them to be nationalised.
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