Tottenham have agreed not to pursue a complaint against United for making an illegal approach to the player, after selling Berbatov for £30.75million late last night.

However, Tottenham remain clearly far from happy with the way Berbatov exited White Hart Lane - he insisted on joining United yesterday despite Manchester City making a higher bid.

United's interest in the Bulgarian was well known and the 27-year-old had his head turned by the attention from Old Trafford, to the extent Tottenham boss Juande Ramos left him out of his team for recent games because of concern about his frame of mind.

Tottenham also lost Robbie Keane to Liverpool during the summer, with the Republic of Ireland striker joining the club he supported as a boy.

"There are no guarantees in football and this summer we found ourselves having to deal with the unexpected challenge of both our leading goalscorers making it clear they wished to leave the club," Levy told www.tottenhamhotspur.co.uk.

"I have already stated my opinion on the manner in which our players were approached and the nature of the negotiations surrounding Robbie Keane and Dimitar Berbatov.

"Yesterday's events were further evidence of the need for the Premier League to review the system.

"I have also previously said that we had no need to sell players on long contracts - this no longer remains practical.

"The decisions we took to allow the transfers of Berbatov and Keane were made after close discussions with the coaching staff.

"Juande was clear, and I believe correct, in not wishing to embrace any player within the dressing room that had no desire to play for the badge of this club and for his team-mates. Under these circumstances we had no option but to sell these players."

Levy is confident Tottenham still have a strong squad, with big things expected of Russian striker Roman Pavlyuchenko, who joined from Spartak Moscow, and Fraizer Campbell - the United player who moved in the opposite direction to Berbatov yesterday.

"I should hope that fans look at our squad today and acknowledge the undoubted talent and quality of our new signings," Levy told his club's official website. "But I cannot deny that I share with them a disappointment that we couldn't add further to replace attacking options.

"It has also been the case again that because we have been a buyer in the transfer marketplace we have been subjected to much speculation and our name has been connected to deals and situations that we had nothing to do with; attempts by selling clubs to push the value of players up has also seen us wrongly accused of not wishing to pay certain sums, again unfounded."