United have had a £20million offer for Berbatov rejected and are planning to make a second approach, with manager Sir Alex Ferguson confirming the club have tabled an official bid for a player.

But Barca are understood to be preparing a £24m offer for Berbatov, which would be far closer to Tottenham’s asking price.

Berbatov is believed to favour a switch to Old Trafford, but Spurs have made it very clear they would prefer to sell him to an overseas club.

Barcelona have also been linked with a move for Chelsea target Robinho, but Real Madrid would be reluctant to sell to their Spanish rivals.