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.
"Ryan Giggs, Paul Scholes and Wayne Rooney are fantastic players and that fast guy Cristiano Ronaldo on the right side is a magician with the ball. He plays football from another planet.
"Of course, it would be a pleasure for me to play with these guys; they simply know how to have fun on the pitch."