Del Nido said: "The way that Ramos flew the coop and abandoned his team en route to London last year totally disrupted our season and now I'm pleased that Spurs are being paid back in kind over the Berbatov transfer. Their complaints are hypocrisy personified."
Del Nido also criticised Levy for going back to Sevilla to conduct a long campaign to attempt to sign Spanish international winger Diego Capel.
He added: "For months now they've [Spurs] been trying to sign Capel and sending emissaries to try and persuade us to sell. We told them what our understanding of the player's worth was and therefore what the minimum we would demand in order to let Capel go.
"But it appears they couldn't pay that price so they didn't get him. I must admit that if it had been any other team [than Spurs] the price I'd have quoted to sign Capel would have been lower.
"In fact there is no point in telling a lie the price would have been considerably lower. Now they've missed out on him and we won't sell Capel to Spurs."
Levy has also tried to appease angry supporters by insisting the club still have a squad that can compete for trophies despite selling Keane and Berbatov. It is understood the club were bombarded with e-mails yesterday from fans seriously concerned at the changes.
Spurs let 10 players leave for £72m this summer though they did spend more on seven signings but many fans feel the squad is weaker than it was 12 months ago.
Levy said: "I should hope that fans look at our squad today and acknowledge the undoubted talent and quality of our new signings."
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