However the Italian insists his influential club captain will need to play one game at least before the Wembley showdown with Stoke on May 14 if he is to feature.
That could be against Tottenham - their main rivals for a Champions League spot -on May 10.
Tevez returned to Manchester this week after receiving treatment in Milan from Argentina team doctor Daniel Martinez.
Mancini said: "Carlos is here and has started running again. We will do everything so he can recover.
"It is difficult to say if he will play in the final. But that will only happen if he can come back against Tottenham. It is very important Carlos is 100%, not 60% or 70%. It is better to have all the players available for the next game but it is impossible at this moment."
Source: PA
Source: PA