The Bulgarian international's agent said on Friday that the Premier League champions had sounded out Tottenham about a potential move.

But chief executive David Gill issued a denial, saying: "We have categorically not made a bid for Dimitar Berbatov."

Spurs added: "We have not received an offer and would not accept one if we did - it is as simple as that."

Speaking on Bulgarian radio, his agent Emil Dantchev said: "We had a 90-minute meeting with Tottenham's chairman Daniel Levy and sporting director Damien Comolli.

"They informed us that there's a query from Manchester United about the possibility of Berbatov joining them.

"They told us they will have a meeting in the next day or two to decide his future."