The Daily Mail revealed that the Red Devils have offered £21 million but that’s far away from the 40m euro price tag put by Tottenham boss Martin Jol to release the Bulgarian striker.

Sir Alex Ferguson had already signed Carlos Tevez but after Rooney broke his foot he has been looking for someone with a great physical presence.

Berbatov have been impressive with the Spurs last season and even forced Egyptian striker Ahmed Hossam to sit on the sidelines.

However, the player has been reported on the move after being left out by Jol in the League games. Spurs had already rejected a £17m offer from United in May.