Mancini, who has not spoken significantly on the matter since accusing Tevez of refusing to play at Bayern Munich last month, refused to answer questions on the Argentinian at a routine pre-match press conference this morning.

As has now become customary, Mancini's briefing - arranged to preview tomorrow's game against Wolves - was preceded by a warning from a club official that the subject was not permitted.

City consider the matter closed in that they have found Tevez guilty of misconduct and issued a fine, but they anticipate an appeal from the player.

Press Association Sport also understands Tevez is considering suing Mancini for defamation of character over the matter and the Italian is remaining guarded.

He did, however, refer to his players' ability to remain focused on the job at hand amid the situation.

On the field City have continued to impress, most notably thrashing rivals Manchester United 6-1 last weekend to move five points clear at the top of the Barclays Premier League.

Mancini said: "I think we are in the best moment in our history and I think our focus is only on the games and training.

"The other situations are not important."

City concluded after a lengthy investigation that Tevez had committed five breaches of contract in relation to his conduct on the bench at the Allianz Arena on September 27.

One of those included a refusal to play in line with Mancini's immediate post-match accusation that he did not want to come on during the second half of the 2-0 Champions League loss.

Tevez, however, has contended throughout that he only refused to warm up and blamed a misunderstanding for the fiasco.

The Professional Footballers' Association have backed the 27-year-old's stance and refused to sanction a fine above the maximum two weeks' wages the club are permitted to impose without their ratification.

City had intended to fine Tevez four weeks' wages - thought to be around £800,000 - but have now halved that following the PFA's intervention.

City, however, are understood to remain unmoved in their assertion that Tevez refused to play and Mancini also suggested he believes the size of the fine is not the major issue.

The Italian said: "This is not my problem. For me it is not important - two weeks, four weeks."

Tevez served a two-week suspension while City carried out their investigation and is now back training at the club.

Theoretically he is available for selection but in practice it seems highly unlikely that he will be recalled in the immediate future.

Tevez initially trained alone after returning from suspension but is now working with the club's elite development squad.

Should Tevez remain outside Mancini's plans, it has been speculated that City could fall foul of a FIFA article owing players a right to fair selection.

Two years ago Lazio were forced to release Macedonia striker Goran Pandev on a free transfer after it was ruled he had been frozen out in a contract dispute.

This rule can be invoked if a player features in less than 10% of games over a season for anything other than footballing reasons.

With City determined not to let Tevez leave for anything less than his market value, it is understood the club will not allow this to happen.

Whether this means Tevez has to play again this season remains to be seen.

Tevez has already been involved in five games meaning City would only have to play 50, as seems highly likely, for this to become relevant.

Tevez has until November 8 to formally announce whether he intends to appeal.

Meanwhile, Mancini did confirm that defender Kolo Toure will face an internal disciplinary hearing next week over his failed drugs test.

The Ivory Coast international served a six-month suspension after testing positive for a banned substance earlier this year.

But, unlike Tevez, the 30-year-old will remain in contention for selection.

Mancini said: "I think Kolo is a different situation. It was a mistake - a totally different situation.

"In the other case I think that every player should have good behaviour, always."

When asked whether Toure was facing a disciplinary hearing, Mancini said: "I think so, yes."

City are understood to resent any suggestions there is anything sinister in the timing of Toure's hearing.

Much of his ban, which expired last month, was served during the summer and the player was not even allowed back on club land at the start of the season.

Although Toure has been free to play again since September 2, it has taken time for legal teams to find an appropriate date.