Tottenham are refusing to drop their price for striker Dimitar Berbatov.

The Mirror says Berbatov remains Manchester United's top summer transfer target but Spurs are reluctant to sell to another English club, which is why they have quoted a fee of £30m for their prized asset.

Tottenham are willing to accept a lower price from a foreign side, but do not want to see Berbatov go to one of the Premier League's big four while they themselves have Champions League ambitions .