Dazzling debut season marks Berbatov out as Fergie's expensive miss

The Manchester United manager has admitted he is looking for three quality reinforcements in the summer and although Sportsmail reveals today that Samuel Eto'o of Barcelona is top of his wish-list, Berbatov is certainly on his radar.

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Indeed, the former Bayer Leverkusen striker is likely to be the most coveted Premiership player in the transfer window given the start he has made to his career on these shores.

Chelsea boss Jose Mourinho is also an admirer of a player who, at times, appears to be the closest thing to Arsenal's Thierry Henry, although perhaps without the Frenchman's lightning pace.

While United and Chelsea are realistically the only two teams with the financial wherewithal and kudos to tempt Berbatov, no one at Tottenham has the intention of parting company with the 26-year-old after his magnificent debut season.

Spurs manager Martin Jol is adamant Berbatov is happy in north London and does not view his time at White Hart Lane as a stepping stone to bigger things.

Thus, while Ferguson is predicted to have a £50million war chest at his disposal, Tottenham's propensity to drive a hard bargain — just look at the £18.6m they prised from United for Michael Carrick — means any chance of landing Berbatov would blow a large hole in that budget.

That Ferguson did not make a concerted move for Berbatov last summer perhaps had much to do with the fact he could not predict what an impact the Bulgaria star would have, coupled with the fact that the future of Ruud van Nistelrooy was still up in the air when negotiations were ongoing.

There can be no doubts about Berbatov's suitability for English football now — his performances in Europe for Spurs have helped take his goal tally to 22. The £10.9m Spurs paid Leverkusen already looks like a steal.

To his credit, Berbatov refused to have his head turned by the chance of playing at Old Trafford last year, given Tottenham's long-standing interest and their dedication to pushing the deal through.

Now Jol must prove to Berbatov that Spurs' ambitions can match those of his star attraction.

The Dutchman has been canny when offered the chance to heap praise on Berbatov for his achievements this season.

His cautious approach was in evidence in his post-match comments on Monday after Berbatov ended Charlton's seven-year stay in the top flight with a typically classy goal before setting up Jermain Defoe for the visitors' second.

Was Berbatov the best signing of he season? "Could be, could be. For us, he's excellent quality," was Jol's understated reply before setting his forward the task of netting 20 Premiership goals in the next campaign. He has managed 11 with one League game remaining this term.

In fairness to Berbatov, he does not strike you as the type to let the praise from opposition managers, players and pundits go to his head.

But Jol should be commended all the same for striving to keep his feet firmly on the ground. Not that Berbatov is short of fans inside the White Hart Lane dressing room.

"Priceless," was how Jermaine Jenas chose to describe his team-mate after his performance at The Valley, adding: "I'd love him to be English.

"He's been brilliant for us. He puts in the work. When he does things like he did against Charlton they don't come as a surprise to us because he's been doing them day in, day out.

"We're a club who are about building and if we want to keep pushing forward we need to keep players like Dimitar."

Berbatov's strike partners Robbie Keane and Defoe would no doubt agree given that his talent for assists has been largely responsible for them netting 21 and 17 goals respectively.

Opposition defenders, while having suffered at the hands of Berbatov's skills, are equally appreciative of his ability.

Being voted into the Professional Footballers' Association Premiership Team of the Year is testament to the esteem in which he is held.

One defender who voted for him is Jonathan Woodgate and having been on the receiving end of Berbatov's scoring touch twice this season, the Middlesbrough centre back said: "He scored a tremendous volley at our place and he was a constant threat all game.

"If Manchester United come in for him they will have to bid a hell of a lot of money. There's bound to be a lot of speculation about where he's going to play next season.

"It will show what kind of club Tottenham are, whether they decide to keep him or sell him."

Spurs fans will be eager to know the answer to that question, too. But if it cost Chelsea £31m to land Andriy Shevchenko, Berbatov's price tag must now be in a similar bracket if either Mourinho or Ferguson decide to make their move for one the League's hottest properties.