Damien Comolli has warned Manchester United that Spurs' Dimitar Berbatov will not be sold for any price during the January transfer window.
"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.