But even United's planned bid today for Berbatov of £22million - twice what Tottenham paid Bayer Leverkusen for the Bulgarian barely a year ago - falls well short of being an offer Spurs cannot refuse.
Manager Martin Jol is adamant Berbatov's goals are crucial to Tottenham's recovery and White Hart Lane insiders insist privately that it would take a king's ransom of around £40m to change their minds.
Berbatov, who was handed a rise this week in an effort to stave off United's interest, would find a move to Old Trafford challenging even though he has pledged himself to Spurs 'for the time being'.