He has still not met Mancini since returning to England last Tuesday, but a meeting involving Tevez and City football administrator Brian Marwood at Carrington training ground resulted in the player confirming his wish to apologise.

Mancini was made aware of the development and is understood to be happy at the progress made.

Tevez, 28, returned to City last week having spent almost three months in Argentina after flying to South America without the club's permission in November.

Hours before his return to Manchester, Tevez appeared to have ended all hope of a reconciliation with Mancini by claiming in a televised interview that the City manager had treated him "like a dog" during the pair's confrontation in the dugout in the Champions League defeat against Bayern Munich last September.

That incident led to Tevez being fined two weeks' wages, £396000, after being found guilty of five counts of misconduct.

He has since been fined six weeks' wages (£1.2-million) for his unauthorised flight to Buenos Aires, but with Tevez now apologising and dropping his appeal, the door is open for him to return to action.

A statement issued on behalf of City and Tevez said: "Carlos Tevez has today apologised to all concerned for his recent conduct. Carlos returned to the football club last Tuesday, following a three-month absence from duties, without permission.

"Carlos said: '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. 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"Carlos has also withdrawn his appeal against the club's finding of gross misconduct, which was due to be heard by a Premier League panel in the coming days.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 programme designed to return him to optimum fitness."

Tevez's stand-off has cost him £9.3-million in fines and lost earnings.