Tevez said at a press conference in Buenos Aires: “First of all, I must say that I don’t know anything about Real Madrid, but if there are rumours it must be because there is something true in all that.
“The Spanish and the Italian leagues haven’t finished yet, and even in England the giant teams are playing a final, so I don’t think they will be thinking at this moment of making an offer for any player.
“Despite any offer that could arrive, what I want to say is that West Ham has the priority.
“Now I think it’s the time to change to a new team, a European giant.
“I have already spoken about that with my agent and with Kia, but I repeat that the priority belongs to West Ham because they have been incredible with me.
“They have treated me and Mascherano in a great way since the first day we arrived in England.
“Kia is my friend, he is also a friend of my family and the owner of my transfer, and we always decide together everything that I do in my career.”
Manchester United, Real Madrid, Liverpool and several other clubs are keen on signing the Argentine striker.