"They might get plenty of money for him but it is hard to replace that sort of talent - he is a top-class performer."
Spurs won the Carling Cup in February and more success is expected next season.
"Juande Ramos seems to have had some sort of effect on things there but I think the real test for him will be next season and if they can keep hold of their players - the likes of Berbatov - and see what kind of players the manager can bring in and which ones he will let go," said Lineker on Reading's official website.
"We will see where they go from here but obviously they need to go forward and build on the limited success they have had this season."
