Diego Simeone has confirmed the identity of two players on Atletico Madrid's transfer wishlist for the summer.
Juventus director general Giuseppe Marotta recently acknowledged that Tevez could move, as per ESPN.
"The truth is I have not spoken with Carlos, but I know the club is speaking with his agent," Simeone told AS.
"It is always exciting to have players like Tevez. He has the best thing about this game - he bleeds football, apart from the number of goals he is capable of scoring each season.
"He would be an ideal signing for our idea of football at Atletico Madrid."
Recent reports regarding Tevez also suggest there is a chance of him returning to Argentine side Boca Juniors, as per the Mirror, so maybe the quotes from AS are more about the duo hoping to work together one day.
Tevez has had a fantastic season a Juventus, winning the domestic double and reaching the final of the Champions League - which they lost 3-1 against a strong Barcelona side on Saturday.
Atletico are also keen to sign Luis, who left the Spanish club for Chelsea last summer but had few opportunities under manager Jose Mourinho.
"[Filipe Luis] is a player we like a lot as a kid but who also knows us well and has given a lot to the team," Simeone added.
"I hope it happens."
It is rare to see a manager so open about potential transfers but Simeone is one that has the pulling power to attract big names to Atletico Madrid, especially those from South America.
After winning the La Liga title in 2013/14, Atletico Madrid finished third in the league this season. Diego Costa was a big loss so it's unsurprising to see Simeone in the hunt for a goalscorer.
So, currently speaking, Atletico will have Antoine Griezmann, Fernando Torres, Raul Garcia and potentially Luciano Vietto, as per Marca, given it seems a foregone conclusion they will sell Mario Mandzukic, as per the Guardian.