Carlos Tevez has revealed 'it's the time to join a European giant', but admits West Ham United still have the priority over his future.
The Argentine's stunning form in the closing weeks of the season kept The Hammers in the Premiership, following his controversial transfer to Upton Park.
Relegated Sheffield United are leading a legal challenge after West Ham were not docked points due to the ineligibility of Tevez, and his compatriot Javier Mascherano.
Tevez is aiming to shake off the fuss surrounding his move from Corinthians, organised by MSI owner Kia Joorabchian.
But while the forward is indebted to The Hammers, he feels it is time to transfer his undoubted talents to a leading European club.
"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," said Tevez at a press conference in Buenos Aires.
"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."
Does that mean that he'd want to go to united or does he want to go to spain or italy