Tottenham are ready to offer Dimitar Berbatov to Barcelona in exchange for Samuel Eto'o.

The London Evening Standard says a Tottenham official went to Spain after the Catalan side's defeat by Manchester United in the Champions League semi-final last week to open discussions and the Spanish giants will listen to offers for the Cameroon international.

Barcelona will not sell for anything less than £27million but Tottenham are ready to cash in on Berbatov and are thinking of using him as bait to secure a swap deal.

More talks are planned next week with Barcelona but AC Milan have also registered their interest in the Bulgaria striker.

The Italian giants have turned to Berbatov after giving up any hope of buying Chelsea's Didier Drogba.