The Daily Mail says United manager Sir Alex Ferguson is aware that the Bulgarian international has grown discontent among the chaos at White Hart Lane and has made a bid for the striker.
The 26-year-old was also furious after Spurs failed to sign Bulgarian team-mate Martin Petrov in the summer because they could not compete with Manchester City over his wages.
Talks over a new, improved contract, which began near the end of last season, have stopped and only two months ago Berbatov revealed his dream of playing for Manchester United.
He said: "Of course, I like Sir Alex's team. Their style is attacking and pleasant to watch and it coincides with my own style of playing football.
"Of course, it would be a pleasure for me to play with these guys; they simply know how to have fun on the pitch."