Inter president Massimo Moratti told Controcampo that the offer was on the table even as he admitted his side might not even need the Argentina international following their 1-0 derby win over AC Milan on Sunday night.
"Do we need Tevez? At this moment, it seems not, but football gives different answers every day," Moratti said. "The offer is there, but now we are free to decide whether to go ahead or not."
However Moratti claimed there are still other clubs in for the 27-year-old.
"I believe there are still other teams involved for the striker," Moratti added. "There are clubs in England as well as PSG. In football there are no secrets. Our offer is 25million euros. Now it depends on them whether they accept or not."
It was another Argentinian forward who scored the decisive goal as Diego Milito's strike decided the Milan derby.
Afterwards, Inter coach Claudio Ranieri was coy on his side's chances of striking a deal for Tevez. He told Sky Sport Italia: "You never know. Do we really need him? You journalists certainly do..."
Talking to Rai Sport, Ranieri said: "If he joins he'll be very welcome."
And in his press conference, Ranieri said, according to Inter's official website: "Tevez? If the president wants to give the city of Milan a present... I'm used to working with what I've got."
Paris St Germain, now managed by former Chelsea boss Carlo Ancelotti, have also been linked with Tevez who remains in Argentina, his career on hold having refused to return to City even though the furore and disciplinary action over his non-appearance against Bayern Munich in September has now been resolved.