Real Madrid is no stranger to large transfer bids.
Los Blancos have inked both Cristano Ronaldo and Kaka to massive deals and the Spanish side has constantly thrown money around in an effort to build a squad that can best Barcelona on every stage of play.
Jose Mourinho and company have been very active in the transfer window and have had modest success, but still have major targets on their board.
Real Madrid has been linked to Tevez, mainly because of passing interest last winter, but as of now, the striker isn't on Jose Mourinho's radar.
"Real's main targets now are Neymar and Sergio Aguero, and while the former may return to Santos on loan if a move is completed, the latter could be expected to fill in straight away and enjoy a long and successful career in Spain. At around the same price, already adapted to Spanish football and likely to stay longer, he would seem the more likely to arrive. Having said that, Tevez could add a lot defensively.
"There doesn't appear to be any solid interest at this stage, but that could also be their strategy as they work behind the scenes. Mourinho is clearly a fan, he wanted him at Inter as well and Tevez would seem just the sort of player who could fit into a Mourinho side."
Tevez may fit into a Mourinho side, but if Los Blancos threw down £50 million or whatever exorbitant fee it would take to land the Man City star, it wouldn't be worth it.
At what point does the spending stop? At what point does a signing become overkill?
With Ronaldo and Kaka on the roster, adding Tevez gives the club another scoring option, but what good does it really do?
You cannot just throw pieces together on a roster and hope it all works out. This is not FIFA 11. If you want to win hardware, you need to build a cohesive unit that compliments all of the working parts.
Putting Tevez on the pitch with Ronaldo and Kaka does not make Los Blancos better than Barcelona. What it does is create a roster full of ill-fitting pieces and no plan on how to make it work.
Mourinho is a stellar manager, but he can't work miracles.
If Real Madrid wants to get to where Barcelona is right now, then the club has to avoid fixation on names and headlines and take an honest look at the depth chart.
With Ronaldo and Kaka, along with players like Karim Benzema and Mesut Ozil, there is no need for Tevez.
Los Blancos may be able to afford Tevez, but the club is doing the right thing in having little interest in making a move for the disgruntled City striker.