Roberto Mancini insists Carlos Tevez is in his thoughts as he plans for the new season but concedes things could change between now and the close of the transfer window.
Speaking at the Dublin Cup ahead of this weekend's mini-tournament the Italian was quizzed on the Argentine's future, whilst sat next to him was the club's new record signing Sergio Aguero.
It is thought the acquisition of Aguero for a fee in the region of £38million will pave the way for his compatriot's departure but Mancini has not ruled out pairing the South Americans together in what would be a mouth watering front two.
Inter Milan are also in Dublin to partake in the four-team tournament and have been credited as being Tevez's main suitors now a move to Corinthians has broken down.
On Friday afternoon Inter coach Gian Piero Gasperini was loath to be drawn into discussions about possible transfer targets amid conjecture the two clubs could strike a deal this weekend.
Mancini was a little more open later in the day as he claimed Tevez was still very much in this thinking ahead of the big kick-off in two weeks' time.
"I think that Carlos for the moment is a City player and he is an important player but I don't know what can happen in the next days," said Mancini.
"At the moment I don't think so (a deal will be done), Carlos is on holiday but I think we need to have four strikers.
"This season we play Champions League, Premier League, FA Cup and Carling Cup so we need more players."
Celtic are also in the Irish capital and at his team's pre-tournament press conference Neil Lennon conceded he retained a strong interest in out-of-favour City striker Craig Bellamy.
Lennon admits any move for the Welshman would be dictated by finances and when Mancini was asked if a deal could be done to seal Bellamy's exit away from Manchester, he said: "Could be. At the moment Craig is in Carrington and trains every day.
"He is a good player. If it's interesting to Craig he can speak to them."
When quizzed if there was anyway Bellamy could still have a future at City his manager, with wry grin, said: "It depends, on many things."