Spurs line up Blackburn striker Roque to replace United-bound Berbatov

United chief executive David Gill returns from holiday today to take charge of the champions' attempts to persuade Spurs to sell their Bulgaria striker.

Cruz control: Spurs are ready to make a move for Blackburn striker Roque Santa Cruz.

United have already had a £20million bid rejected but boss Sir Alex Ferguson is determined to sign Berbatov, knowing the player is desperate to complete his dream move to Old Trafford.

Ferguson is also aware that neighbours Manchester City had a bid of £32m for Berbatov rejected in May.

However, the United manager is confident that, given the striker's burning desire for a return to Champions League football, an offer of around £25m will persuade Spurs to do business, with the fee possibly rising to £30m with performance related add-ons.

Ferguson will now leave the haggling to Gill while he takes charge of United's pre-season trip to South Africa on Wednesday. 

Spurs are already preparing for the new season at a five-star golf resort in south-east Spain. Berbatov could feature in a training match against Tavernes today, with his final game for the north London club possibly being against Hercules of Alicante next week.

With Liverpool eager to sign £20m-rated Robbie Keane and manager Juande Ramos ready to let Darren Bent leave for around £12m , Spurs could have a completely new strikeforce next season, led by Santa Cruz.

Ramos is believed to favour playing a lone striker with three men in support and has made the Blackburn man his top priority as the target man, although he may face competition from Arsenal.

The manager plans to make Luka Modric and Giovanni dos Santos two of the three and wants Espanyol forward Luis Garcia or Blackburn's David Bentley to complete the trio.

United will write to FIFA president Sepp Blatter this week after he waded into the furore over Cristiano Ronaldo's future. 

Waving goodbye: Dimitar Berbatov is set to fulfill his Champions League dream.

He described United's stance over Real Madrid's pursuit as 'modern slavery' and the player subsequently agreed with Blatter's comments, which prompted Ferguson to cancel a clear-the-air meeting with his Portugal winger in Lisbon today.

United will cite the apparent double standards Blatter has expressed. In February of this year, the FIFA president backed the sanctity of players' contracts with clubs after the Court of Arbitration for Sport reduced Andy Webster's fine from £625,000 to £150,000 for ripping up his deal with Hearts to move to Wigan.

'The decision which CAS took is very damaging for football and is a pyrrhic victory for those players and their agents who toy with the idea of rescinding contracts before they have been fulfilled,' Blatter said at the time.

But, discussing Ronaldo last week, he said: 'I'm always in favour of protecting the player and if the player wants to leave, let him leave.'

United could be forgiven for thinking Blatter's sympathy for Ronaldo has something to do with his soft spot for Real, who made him an honorary member in November 2006 and presented him with a gold and diamond club insignia.

Real president Ramon Calderon revealed Blatter was a fan in his teens and, in a gushing response, the FIFA president said: 'Allow me to again relay my sincere gratitude for the warm welcome, the incomparable hospitality, and the honourable distinction.'

Portugal physio Antonio Gaspar told Ronaldo he has no hope of meeting his target of playing again within three months of ankle surgery. 'He will not be in an optimum state for competition until 12 weeks are up,' he said.