Sir Alex Ferguson is a known admirer of the Bulgaria international, who scored 23 goals in his debut campaign with Spurs.

It is believed at one stage this summer Ferguson did make a tentative inquiry for the 26-year-old, only to be flatly told there was no possibility of a sale.

Yet Berbatov's agent, Emil Dantchev has tonight claimed United have been in touch again with a firm offer and he will meet Tottenham chairman Daniel Levy at some stage next week to discuss the interest.

However, United have tonight taken the unusual step of denying the story publicly.

"Manchester United is linked with many players in every transfer window," said chief executive David Gill.

"The club has categorically not made a bid for Dimitar Berbatov."

Given the unequivocal nature of Gill's statement - and the mere fact he decided to make it - there is clearly no appetite to follow up Ferguson's initial interest, with the United manager himself claiming there would be no more purchases before the transfer window shuts on August 31.

"We made an inquiry about a striker not so long ago. The club concerned would not sell and it remains that way," Ferguson told XFM.

"With a week to the transfer deadline, it would be impossible to get anyone else in now."

Earlier, manager Martin Jol, whose relationship with Berbatov has been questioned, claimed he had no problem with the former Bayer Leverkusen man and had absolutely no interest in getting rid of him.

"Berbatov loves me," said Jol.

"If he is playing well he gets all the praise and if he is not doing well I have to tell him.

"I had one approach and I said 'I'd rather die than sell him'."