Berbatov's name has been heavily linked to the Rossoneri in the Italian press, as Carlo Ancelotti sets about rejuvenating his ageing side.
Berbatov's agent Emil Dantchev insists the club has had no contact with Milan and he claimed his client is happy at Tottenham, but he admits the prospect of playing for Milan would be discussed should an offer come their way.
"If there is any interest there has been no contact with his club, Dantchev told setantasports.com.
"Milan is one of the biggest clubs in Europe and if there was interest we would discuss it with Dimitar.
"At the moment Dimitar is concentrating on doing his job with Tottenham. There is plenty of time until the transfer window.
"He is happy. But what I know from my 25 years in football is that if a player is happy somewhere, it does not mean he cannot be happy somewhere else."