Barca-bound?
Spurs are keen to hold onto the prolific forward - but such a substantial offer could persuade the North London club to sell their star asset; particularly as the 27-year-old is believed to favour a move-away.
Berbatov has enjoyed two successful seasons at White Hart Lane - but, thanks mainly to his agent Emil Danchev, the player has consistently been linked with a move to one of Europe's top clubs.
This summer, Danchev has already confirmed United's interest - fuelling talk of a £28million move to the North West.
However, Spurs would prefer not to sell to another Premier League club and, therefore, may welcome to approach from Catalan giants Barcelona.
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