Dimitar Berbatov's transfer to Manchester United appears to be in doubt after Tottenham Hotspur made it clear that the Bulgarian striker is not for sale. United made a £28m bid for the Bulgarian hitman and it is believed that the 27-year-old wants to move to a club where he can play Champions League football.

Spurs blocked Manchester United's attempts to sign Berbatov last summer and have again issued a hands off warning to potential suitors. The London club, however, look set to sign Blackburn winger David Bentley for £20m bringing their summer spending to £20m. Juande Ramos may have to sell players to generate transfer funds.

Berbatov could also be followed out of Spurs by his strike partner Robbie Keane. Liverpool have made a £20m bid for the Republic of Ireland captain. The deal with Liverpool would see Keane's career transfer value reach £60m behind only the nomadic of Nicolas Anelka (£85m) and Hernan Crespo (£68m).