Manchester City and Manchester United are battling for Tottenham striker Dimitar Berbatov.

The Daily Mail says rumours were rife yesterday that Manchester City owner Thaksin Shinawatra was lining up a British record £32million offer.

However, he is more likely to end up on the other side of Manchester. A year after turning down the opportunity to sign Berbatov for £10.9m, United are prepared to pay twice that after his agent confided he would only consider Old Trafford if he stays in England.

Spain and Italy are also options, but Sir Alex Ferguson is likely to be at the front of the queue after being told he will be have money to spend.