While Fergie is willing to negotiate, Spurs want United's Portuguese winger Nani to be part of any deal involving their star striker.
But United are adamant that Nani, who joined for £17million from Sporting Lisbon, is staying at Old Trafford and Fergie has no interest in making the 20-year-old part of the deal.
Spurs boss Juande Ramos has pleaded with Berbatov to give his White Hart Lane career until at least the end of the season because the club do not want him to go.
Brown's United future is up in the air after he rejected their final offer of £50,000 a week.
The England defender is out of contract in June and free to talk to other clubs from January 1.
Fergie has decided he can no longer relay on Saha, who has struggled for fitness in the past 18 months, and is willing to offload him after four injury-hit years at United.
Berbatov was unsettled over his failure to secure a move to United - but has been back among the goals.