The Daily Mail says all offers have been rebuffed so far and Spurs put a £40m price tag on the 6ft 2in forward.

But United boss Sir Ferguson is determined to add another striker to his squad following Wayne Rooney's broken foot and specifically wants someone who can add a taller, physical presence.

Privately, Berbatov is flattered by United's interest and would like the chance to play for them and test himself further in the Champions League. However, Spurs, who rejected United's enquiries about a £17m deal in May, will stand firm.