Blackburn striker Roque Santa Cruz is also a target, although Tottenham are already having difficulty negotiating with Blackburn over England winger David Bentley.
The Lancashire club want £18m for the former Arsenal star who is keen to return to London and is a Spurs fan.
Tottenham may also use the funds from the Berbatov sale to make another move for Barcelona striker Samuel Eto'o, although he has already made it clear he isn't interested in coming to White Hart Lane.
But while Berbatov will go to United, they won't allow assistant manager Gus Poyet to follow him.
The Uruguayan is on Ferguson's wish list to replace Carlos Queiroz, but Spurs are determined to keep him and he is happy at the club.