Sir Alex Ferguson may have met his match in Roberto Mancini. At least for this season.

The events unfolding at the Etihad stadium point to some astute management and a real understanding of what is at stake – the Barclays Premier League. The way is being cleared for outcast Carlos Tevez to return to the Manchester City first team at a time when City need to steel themselves for the final run-in and claim the crown.

Until Tevez came in to the picture, most pundits were still tipping United to retain the crown, even though the Red Devils are currently two points behind and way behind on goal difference.

Now, no less than former United legend Roy Keane has stated that the advantage would lie with City, should Tevez be let back in to the first team.

Which is why it would be a masterstroke on Mancini’s part.

United fear Tevez, simply because they know what he is capable of – having viewed him closely from both sides of the fence.

The only way back for Tevez into the hearts of the City supporters and back in to the good books of the management will be to put on a stellar show to win the league.

And he took his first step with this statement from the club which included Tevez's apology: "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"Carlos has also withdrawn his appeal against the club's finding of gross misconduct which was due to be heard by a Premier League panel in the coming days.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."

Meanwhile, Manchester United are to open talks with Nani over a megabucks new four-year deal — worth a whopping £130,000 a week.

According to The Sun, the champions are ready to spend after raking in a record £175million profit in six months.

United also cut their debts in the second half of last year with the money owed to the Glazer family, under the terms of their takeover, reduced from £508m to £439m.

Boss Alex Ferguson is convinced Nani can develop into a similar player to Cristiano Ronaldo and become a Reds legend.