Damien Comolli has warned Manchester United that Spurs' Dimitar Berbatov will not be sold for any price during the January transfer window.
United boss Sir Alex Ferguson is a long-term admirer of Berbatov - and the Bulgaria striker has been linked with a move to Old Trafford recently, although he has stated he is happy at Spurs.
"We have never had any talks with Manchester United - and as (Spurs head coach) Juande Ramos has stated, we want him to stay," said sporting director Comolli.
"It's not an issue. I don't think there is a price for him."
It has been suggested Berbatov could be playing in the Champions League next season, but he has recently underlined his commitment to Spurs - and Ramos is confident he will stay beyond January.