The favourite to win it is Manchester United's Wayne ROONEY and apart from TEVEZ, the two other contenders are Cesc FABREGAS (Arsenal) and Didier DROGBA (Chelsea).
It should come as no surprise to those of us who have been following the English Premier League this season.
TEVEZ was at his absolute best and he never scored as many goals in a season since he made the leap to Europe.
He is probably the main reason why Manchester City are pretty much alive and with great chances of making it to Europe next season.
With the big Manchester derby coming up this weekend, Man City's manager, Roberto MANCINI, has stated that "Carlos TEVEZ is already an important player for us but he could improve over the next year. He has already improved this year because he has never scored 28 goals before."
"I'm happy about that. When you pick the top players, you pick Rooney, Messi and Tevez. Messi is the best at the moment. But Carlos and Rooney are very, very close."
The former team-mates, Wayne and Carlitos, are set to collide once again this weekend with both their teams facing a must-win situation in order to chase their respective objectives.
I'm guessing Carlitos has more chances to beat ROONEY this Saturday rather than at the PFA Player of the Year Award, but as long as he's alive in the race, he'll fight till the end.