But AC Milan are determined to sign the 27-year-old and have helped their cause by overtaking Fiorentina in Serie A to move into the top four and the final Champions League place, with just two games to go.
Berbatov is desperate to play in Europe's premier club competition and was noticeably absent from the club's official kit launch last night.
Berbatov revealed in an interview in Bulgaria last month that he was fully aware of AC Milan's intention to make a bid.
He said: "There is some interest on the part of the Italian club, that's all I can say. I'll be flattered to go to talks with them." Ramos will move for 20-year-old Capel as soon as the season ends and could capitalise on the buyout clause in his contract.
Capel's buy-out price began at £9.5m but once he'd played 40 first-team games, a target he reached against Murcia last month, the price rose by £2m.
Spurs can pay the fee directly to the Spanish league and then negotiate directly with Capel and his agents without ever involving Sevilla.
