Manchester City striker Carlos Tevez is being tracked by Milan, according to Sky Sports. Milan has been linked with the Argentine international in the past, and their interest has been rekindled this summer as they look to improve their squad.
Tevez has been at City since 2009, after he unceremoniously left rivals Manchester United. Since joining the club, he's scored 73 goals in 138 appearances in all competitions—including 58 in 107 Premier League games.
While those numbers are impressive, Tevez will turn 30 next season and therefore doesn't coincide with Milan's transfer philosophy of buying young talent.
Though Tevez did play some games as a central attacking midfielder last season, a role that will be required in Milan's new 4-3-1-2, coach Massimiliano Allegri would likely explore other options at the trequartista position. Allegri would either promote Riccardo Saponara to a regular role, move Kevin-Prince Boateng to that spot or dip into the transfer market for a player like Alessandro Diamanti.
Presumably, Milan is interested in utilizing him as a striker, but if they were to sign an aging striker, they would do better to sign a player like Fabrizio Miccoli. After Palermo was relegated, Miccoli, who will be out of contract at the end of June and therefore be available on a Bosman, will wish to stay in the Serie A. Despite turning 34 this summer, Miccoli would come at a mere fraction of the cost, while still being highly productive.
In the 2011-12 season, Miccoli scored 17 goals and assisted on 14 others. Last season, the former Italian international scored 10 goals and provided nine assists. Signing him could also facilitate 18-year-old French starlet M'Baye Niang to be sent out on loan to gain some first-team experience, as the formation change takes away Niang's right-wing spot.
Milan's current options at the forward position include Robinho, Stephan El Shaarawy, Mario Balotelli, Niang and Giampaolo Pazzini.
Robinho is likely to leave the Rossoneri, even though Santos, a potential landing spot for the winger, could be priced out of a move, according to Sky Sports. Though he may not be joining his former Brazilian club, I wouldn't expect him back at the San Siro next season.
El Shaarawy, Balotelli and Niang are the future in attack, and Giampaolo Pazzini is a great option as an occasional starter or impact substitute.
Pazzini scored 15 goals in 30 appearances last season—15 of which came as starts. At the end of last season, Pazzini underwent knee surgery, and recovery from such an operation generally takes around five months, meaning he will likely be out until the end of October.
With the two-striker system in a 4-3-1-2, it's good to have four solid options at the position. Once Pazzini reenters the squad, they will have just that, making the pursuit of Tevez not really necessary.
He would come at a substantial fee—the Sky Sports report also states that Milan would need to make sales before they were able to afford the mercurial centre-forward.
To his credit, Tevez would definitely improve the team. He's a tireless worker that excels at every aspect of attacking. Adding him to the squad would be a huge coup and would add considerable quality to a team that wants to not only challenge domestically, but in Europe as well.
If Allegri wants to find someone to fill Pazzini's place in the interim, why not use Nnamdi Oduamadi, who recently scored a hat-trick in the FIFA Confederations Cup and impressed Milan vice president Adriano Galliani, according to Ed Dove at Goal.com.
Oduamadi is nowhere near the player that Tevez is, but considering no more than a stop gap is needed, the Nigeria international wouldn't divert resources and eat up a huge part of the wage bill.
The forward position ranks as one of Milan's biggest strengths as they boast two of the brightest attacking prospects in world football—Mario Balotelli and Stephan El Shaarawy. Il Faraone did struggle with fatigue towards the end of last season, as he was relied on to track back and support the defense in Allegri's 4-3-3.
The formation change will certainly lower the defensive onus placed on El Shaarawy, and he should be much fresher throughout the course of the season without as much defensive responsibility.
Carlos Tevez is a fantastic player, but Milan would likely need to part with up to €15 million for a player whose contract expires at the end of next season, and considering Milan's propensity for saving money, what little funds they have should be allocated to areas of need such as the defense.